2012 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 219: ASSESSMENT AND COLLECTION OF TAX
36 §1955-A. Failure to pay tax on vehicles
Part 3: SALES AND USE TAX
§1955-A. Failure to pay tax on vehicles
If, after notice of assessment and demand for payment, any amount required to be paid for any vehicle is not paid as demanded within the 10-day period prescribed in section 171, the State Tax Assessor, in addition to enforcing collection by any method authorized by Part 1 or this Part, may immediately notify the Secretary of State who shall proceed in accordance with Title 29-A, section 154, subsection 5 to mail the required 10-day notice and suspend any registration certificate and plates issued for the vehicle for which the tax remains unpaid at the expiration of the 10-day period. [1995, c. 65, Pt. A, §144 (AMD); 1995, c. 65, Pt. A, §153 (AFF); 1995, c. 65, Pt. C, §15 (AFF).]
SECTION HISTORY
1975, c. 702, §8 (NEW). 1979, c. 541, §A223 (AMD). 1987, c. 497, §42 (AMD). 1989, c. 502, §A131 (AMD). 1989, c. 508, §13 (AMD). 1989, c. 878, §A107 (RPR). 1995, c. 65, §§A153,C15 (AFF). 1995, c. 65, §A144 (AMD).
Disclaimer: These codes may not be the most recent version. Maine may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
