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 Jeopardy assessments (REPEALED)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 Jeopardy assessments (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW).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 Bankruptcy or receivership (REPEALED)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 Bankruptcy or receivership (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW).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 Timely mailing (REPEALED)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 Timely mailing (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW).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 […]