There Is a Newer Version
of
the Maine Revised Statutes
2012 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS
36 §178. Priority of tax
Universal Citation:
36 ME Rev Stat § 178 (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 1: GENERAL PROVISIONS
§178. Priority of tax
Whenever the estate of a deceased person liable for any tax is insufficient to pay all the debts owed by the decedent or whenever the estate and effects of an absconding, concealed or absent person liable for any tax are levied upon by process of law, the tax, together with interest attaching thereto, must be first settled. This section may not be construed to give the State a preference over any recorded lien that attached prior to the date when the tax became due. [2005, c. 218, §7 (NEW).]
SECTION HISTORY
2005, c. 218, §7 (NEW).
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