US Lawyer Database

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 Lien of tax (REPEALED)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 Lien of tax (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW).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).

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 Priority (REPEALED)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 Priority (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW).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 §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 […]