36 M.R.S. § 1489
Crediting and apportionment of tax received
# 1.
Municipal excise tax account.
In municipalities the treasurer shall credit money received from excise taxes to an excise tax account, from which it may be appropriated by the municipality for any purpose for which a municipality may appropriate money.
# 2.
County treasurer.
Source: view the official text
In this chapter (12 sections)
- 1481 · Definitions
- 1482 · Excise tax
- 1483 · Exemptions
- 1483-A · Local option exemption for residents permanently stationed or…
- 1484 · Place of payment
- 1485 · Exemption from personal property taxation
- 1486 · Tax paid before registration
- 1487 · Collection of tax
- 1488 · Receipts issued in duplicate
- 1489 · Crediting and apportionment of tax received
- 1490 · False statements to any person receiving tax
- 1491 · False entry on renewal forms