Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 172
Denial, suspension or revocation of license
If any tax liability imposed under this Title that has become final, other than a liability for a tax imposed under Part 2 , remains unpaid in an amount exceeding $1,000 for a period greater than 15 days after the taxpayer has received notice of that finality by personal service or certified mail, and the taxpayer fails to cooperate with the bureau in establishing and remaining in compliance with a reasonable plan for liquidating that liability, the State Tax Assessor shall certify the liability and lack of cooperation:
# 1.
Liquor licensee.
If the taxpayer is a liquor licensee, to the Department of Administrative and Financial Services, which shall construe that liability and lack of cooperation to be a ground for denying, suspending or revoking the taxpayer's liquor license in accordance with Title 28‑A, section 707 and chapter 33 ;
# 2.
Motor vehicle dealer.
If the taxpayer is a licensed motor vehicle dealer, to the Secretary of State, who shall construe that liability and lack of cooperation to be a ground for denying, suspending or revoking the taxpayer's motor vehicle dealer license in accordance with Title 29‑A, section 903 ; or
# 3.
Adult use cannabis licensed establishment.
If the taxpayer is a cannabis establishment, as defined in Title 28‑B, section 102‑A, subsection 10 , to the Department of Administrative and Financial Services, which shall construe that liability and lack of cooperation to be a ground for denying, suspending or revoking the taxpayer's cannabis establishment license in accordance with Title 28‑B, chapter 1, subchapter 8 .
Source: view the official text
In this chapter (40 sections)
- 111 · Definitions
- 112 · State Tax Assessor
- 112-A · Agreements for transfer from another state agency of debt for…
- 113 · Audit and collection expenses
- 114 · Internal services provided by the bureau
- 115 · Payment by credit card
- 135 · Record-keeping requirements
- 141 · Assessment
- 142 · Cancellation and abatement
- 143 · Compromise of tax liability
- 144 · Application for refund
- 145 · Declaration of jeopardy
- 151 · Review of decisions of State Tax Assessor
- 151-A · Additional safeguards
- 151-B · Independent Appeals Office
- 151-C · Taxpayer advocate and experience officer
- 151-D · Maine Board of Tax Appeals
- 152 · Payment of contested taxes
- 153 · Time of filing or paying
- 171 · Demand letter
- 172 · Denial, suspension or revocation of license
- 173 · Collection by warrant
- 174 · Collection by civil action
- 175 · Applicants for license or renewal of license
- 175-A · Tax lien
- 176 · Levy
- 176-A · Levy upon property
- 176-B · Access to financial records of individuals who owe Maine taxes
- 177 · Trust fund status of certain collections
- 178 · Priority of tax
- 182 · Injunctions
- 183 · Criminal offenses; statute of limitations
- 183-A · Subsequent offenses
- 184 · Criminal offenses
- 184-A · Intentional evasion of tax
- 185 · Set-off
- 185-A · Setoff of refunds to debts owed to other agencies of the State
- 186 · Interest
- 186-A · Additional interest
- 187 · Penalties