2005 Maine Code - §3212 — Discontinuance as licensed user, retailer and supplier

Whenever a supplier, retailer or user ceases to engage in business as a supplier, retailer or user of fuel within this State, that supplier, retailer or user shall notify the State Tax Assessor in writing within 15 days after discontinuance. All taxes, penalties and interest under this chapter, not yet due and payable under this chapter, together with any and all interest accruing or penalties imposed under this chapter, notwithstanding any provisions thereof, become due and payable concurrently with that discontinuance. The supplier, retailer or user shall make a report and pay all such taxes, interest and penalties and surrender to the State Tax Assessor the license certificate issued to that user by the State Tax Assessor. [1999, c. 733, §15 (amd); §17 (aff).]

Any person violating any of the provisions of this section commits a Class E crime. [1983, c. 94, Pt. D, §6 (new).]

Section History:

PL 1983, Ch. 94, §D6,9 (NEW).
PL 1985, Ch. 127, §1 (AMD).
PL 1999, Ch. 733, §15 (AMD).
PL 1999, Ch. 733, §17 (AFF).

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