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2012 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 219: ASSESSMENT AND COLLECTION OF TAX
36 §1952. Payment of tax

Universal Citation:
36 ME Rev Stat § 1952 (2012 through 125th 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 3: SALES AND USE TAX

§1952. Payment of tax

The taxes imposed by chapters 211 to 225 on sales of tangible personal property and taxable services are due and payable at the time of the sale. Upon such terms and conditions as the State Tax Assessor may prescribe, the assessor may permit a postponement of payment to a date not later than the date on which the sales so taxed are required to be reported. [2003, c. 390, §12 (AMD).]

SECTION HISTORY

1977, c. 198, §7 (AMD). 1977, c. 679, §7 (AMD). 1981, c. 364, §27 (AMD). 2003, c. 390, §12 (AMD).

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