There Is a Newer Version
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the Maine Revised Statutes
2013 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 577: MAINE ESTATE TAX AFTER 2012
36 §4113. Authority of State Tax Assessor
Universal Citation:
ME Rev Stat § 4113 (2013 through 126th 1st Sp Sess)
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on the American Association of Law Libraries Universal Citation Guide and is not
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Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES
4113. Authority of State Tax Assessor
The assessor shall collect all taxes, interest and penalties provided by chapter 7 and by this chapter and may institute proceedings of any nature necessary or desirable for that purpose, including proceedings for the removal of personal representatives and trustees who have failed to pay the taxes due from estates in their hands. [2011, c. 380, Pt. M, 9 (NEW).]
The assessor may enforce the collection of any taxes secured by bond in a civil action brought on the bond regardless of the fact that some other official may be named as obligee in the bond. [2011, c. 380, Pt. M, 9 (NEW).]
SECTION HISTORY
2011, c. 380, Pt. M, 9 (NEW).
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