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 §5304. No suit prior to filing claim (REPEALED)
§5304. No suit prior to filing claim (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1993, c. 395, §26 (RP).
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 Jeopardy assessments (REPEALED)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 Jeopardy assessments (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW).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 §5305. Limitation of suit for refund (REPEALED)
§5305. Limitation of suit for refund (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §732 (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 Bankruptcy or receivership (REPEALED)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 Bankruptcy or receivership (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW).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 §5306. Judgment for taxpayer
§5306. Judgment for taxpayer In any action for a refund, the court may render judgment for the taxpayer for any part of the tax, interest penalties or other amounts found to be erroneously paid, together with interest on the amount of the overpayment. The amount of any judgment against the assessor shall first be credited […]
36 §5330. Attempts to evade or defeat tax (REPEALED)
§5330. Attempts to evade or defeat tax (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 696, §295 (RPR). PL 1989, c. 880, §D2 (AMD). PL 1997, c. 504, §19 (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 Timely mailing (REPEALED)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 Timely mailing (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW).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 §5331. Failure to collect or pay over (REPEALED)
§5331. Failure to collect or pay over (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 696, §295 (RPR). PL 1983, c. 480, §A68 (AMD). PL 1985, c. 691, §46 (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 […]