Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 1952
Payment of tax
Official textlegislature.maine.gov
The taxes imposed by chapters 211 to 225 on sales of tangible personal property and taxable services are due and payable at the time of the sale. Upon such terms and conditions as the State Tax Assessor may prescribe, the assessor may permit a postponement of payment to a date not later than the date on which the sales so taxed are required to be reported.
Source: view the official text
In this chapter (23 sections)
- 1951 · Collection of tax; report to Tax Assessor
- 1951-A · Collection of tax; report to State Tax Assessor
- 1951-B · Collection of tax by remote sellers
- 1951-C · Collection of tax by marketplace facilitators and marketplace…
- 1952 · Payment of tax
- 1952-A · Payment of tax on vehicles and recreational vehicles
- 1952-B · Manufactured housing
- 1953 · Tax a debt; recovery; preference
- 1954 · Arbitrary assessment
- 1955 · Deficiency assessment
- 1955-A · Failure to pay tax on vehicles
- 1955-B · Payment of tax on vehicles resulting in protest
- 1955-C · Assessment for vehicles
- 1956 · Jeopardy assessments
- 1957 · Petition for reconsideration of assessment
- 1958 · Appeals
- 1959 · Warrant; request for
- 1960 · -- issuance
- 1961 · Lien of tax
- 1962 · Form and effect
- 1963 · -- arrest and commitment
- 1964 · Priority of tax
- 1965 · Enforcement of lien