2020 Maine Revised Statutes
TITLE 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 211: GENERAL PROVISIONS
36 §1759. Bonds
§1759. Bonds
Either as a condition for issuance or subsequent to the issuance of a registration certificate under section 1754-B or 1756, the State Tax Assessor may require from a taxpayer a bond written by a surety company qualified to do business in this State, in an amount and upon conditions to be determined by the assessor. In lieu of a bond the assessor may accept a deposit of money or securities in an amount and of a kind acceptable to the assessor. The deposit must be delivered to the Treasurer of State, who shall safely keep it subject to the instructions of the assessor. [PL 2019, c. 401, Pt. B, §14 (AMD); PL 2019, c. 441, §5 (AMD).]
SECTION HISTORY
PL 1979, c. 520, §4 (AMD). PL 2007, c. 627, §46 (AMD). PL 2017, c. 375, Pt. H, §1 (AMD). PL 2019, c. 401, Pt. B, §14 (AMD). PL 2019, c. 441, §5 (AMD).
