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2010 Maine Code
TITLE 36: TAXATION
Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS
36 §190. Effect of repeal

Universal Citation:
36 ME Rev Stat § 190 (2010 through 124th Legis)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

Part 1: GENERAL PROVISIONS

§190. Effect of repeal

The repeal of an Act or resolve, or part thereof, imposing a tax or taxes shall have no effect upon the reporting, collecting or refunding of taxes accrued to the date of that repeal. The procedures relating to the reporting, collecting or refunding of taxes in effect at the date of the repeal shall remain in full force and effect until the liabilities incurred pursuant to the Act or resolve, or part thereof, are satisfied. [1981, c. 364, §17 (NEW).]

SECTION HISTORY

1981, c. 364, §17 (NEW).

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