US Lawyer Database

36 §5320. Transferees

§5320. Transferees 1.  General.  The liability, at law or in equity, of a transferee of property of a taxpayer for any tax, addition to tax, penalty or interest due the assessor under this Part shall be assessed, paid and collected in the same manner and subject to the same provisions and limitations as in the […]

36 §5311. Collection procedures

§5311. Collection procedures 1.  General.  The tax imposed by this Part shall be collected by the assessor and he may establish the mode or time for the collection of any amount due under this Part if not otherwise specified. The assessor shall, on request, give a receipt for any amount collected under this Part. The […]

36 §5312-A. Form and effect (REPEALED)

§5312-A. Form and effect (REPEALED) SECTION HISTORY PL 1971, c. 37, §3 (NEW). PL 1973, c. 21, §2 (AMD). PL 1975, c. 765, §29 (AMD). PL 1977, c. 165, §10 (RPR). PL 1977, c. 694, §734 (AMD). PL 1985, c. 691, §43 (RP).

36 §5313. Lien of tax (REPEALED)

§5313. Lien of tax (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1975, c. 474, §2 (AMD). PL 1977, c. 477, §22 (AMD). PL 1979, c. 541, §B51 (AMD). PL 1985, c. 691, §44 (RP).