Go to Previous Versions
of
this Section
2025 Maine Revised Statutes
TITLE 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 105: CITIES AND TOWNS
Subchapter 3: PERSONAL PROPERTY TAXES
36 §607. Insolvent person's personal property
Universal Citation:
36 ME Rev Stat § 607 (2025)
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.
§607. Insolvent person's personal property
If a person assessed for a personal property tax has made an assignment for the benefit of creditors or has gone into receivership before the payment of that personal property tax, the assignee or receiver must, from any money that has come to the assignee's or receiver's hands in such capacity over and above the reasonable expense of administration, pay the personal property tax so assessed to the extent of such money. In default of such payment the assignee or receiver is personally liable for the tax to the extent of the money that passed through the assignee's or receiver's hands. [PL 2025, c. 113, Pt. D, §15 (AMD).]
SECTION HISTORY
PL 2025, c. 113, Pt. D, §15 (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.
