36 §5316. Taxpayer not a resident (REPEALED)
§5316. Taxpayer not a resident (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1971, c. 622, §132 (AMD). PL 2003, c. 390, §51 (RP).
36 §5317. Priority (REPEALED)
§5317. Priority (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 541, §B52 (AMD). PL 1981, c. 364, §74 (RPR). PL 1995, c. 281, §34 (RP).
36 §5318. Income tax claims of other states (REPEALED)
§5318. Income tax claims of other states (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1981, c. 364, §75 (RP).
36 §5319. Order to compel compliance
§5319. Order to compel compliance 1. Failure to file tax return. If any taxpayer willfully refuses to file an income tax return required by this Part, the assessor may apply to a Justice of the Superior Court of Kennebec County, and upon the complaint of the assessor, the justice shall issue an order requiring the […]
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 §5321. Jeopardy assessments (REPEALED)
§5321. Jeopardy assessments (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §735 (AMD). PL 1979, c. 378, §48 (RP).
36 §5322. Bankruptcy or receivership (REPEALED)
§5322. Bankruptcy or receivership (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 378, §49 (AMD). PL 1995, c. 281, §36 (RP).
36 §5310. Timely mailing (REPEALED)
§5310. Timely mailing (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1981, c. 364, §73 (RP).
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. Warrant; request for and issuance (REPEALED)
§5312. Warrant; request for and issuance (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1971, c. 37, §2 (RPR). PL 1977, c. 165, §§8,9 (AMD). PL 1977, c. 694, §733 (AMD). PL 1985, c. 691, §42 (RP).