There Is a Newer Version
of
the Maine Revised Statutes
2012 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 105: CITIES AND TOWNS
36 §607. -- Insolvent person's personal property
Universal Citation:
36 ME Rev Stat § 607 (2012 through 125th Legis)
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on the American Association of Law Libraries Universal Citation Guide and is not
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Part 2: PROPERTY TAXES
Subchapter 3: PERSONAL PROPERTY TAXES
§607. -- Insolvent person's personal property
If a person assessed for a personal property tax has made an assignment for the benefit of creditors, or has gone into receivership before the payment thereof, the assignee or receiver shall, from any money which has come to his hands in such capacity, over and above the reasonable expense of administration, pay the personal property tax so assessed to the extent of such money. In default of such payment the assignee or receiver shall be personally liable for the tax to the extent of the money which passed through his hands.
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