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Maine Revised Statutes Title 36 — Taxation

36 M.R.S. § 2518

Neglect to make return; assessment; failure to pay

Official textlegislature.maine.gov

If any insurance company or association fails to pay on demand a tax assessed under section 141, subsection 2, paragraph C , the State Tax Assessor shall certify that failure to the Superintendent of Insurance who shall give notice to the company or association that it may not do any more business in the State. Whoever, after such notice, does business for such company or association is guilty of a Class E crime.

Last amended: PL 1973, c. 727, §8 (RPR). PL 1973, c. 785, §12 (AMD). PL 1977, c. 696, §278 (AMD). PL 1979, c. 378, §19 (AMD). PL 1997, c. 435, §4 (AMD). PL 2007, c. 240, Pt. KKKK, §4 (AMD). PL 2007, c. 240, Pt. KKKK, §7 (AFF).

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In this chapter (35 sections)
  1. 2511 · Companies taxable; rate
  2. 2512 · Annual returns to Superintendent of Insurance
  3. 2513 · Tax on premiums and annuity considerations
  4. 2513-A · Tax on premiums of risk retention groups
  5. 2513-B · Tax on premiums collected by captive insurers; rate of tax
  6. 2513-C · Premium tax on travel insurance premiums
  7. 2514 · Applicability of provisions
  8. 2515 · Amount of tax
  9. 2516 · Returns to State Tax Assessor
  10. 2517 · Mutual fire companies doing mill business; returns
  11. 2518 · Neglect to make return; assessment; failure to pay
  12. 2519 · Ratio of tax on foreign insurance companies
  13. 2520 · Reciprocal contracts of indemnity
  14. 2521 · Power and authority of domestic companies
  15. 2521-A · Returns; payment of tax
  16. 2521-B · Self-insurers; return for calendar year 1982
  17. 2521-C · Returns; payment of tax
  18. 2521-D · Limitation on credit or refund
  19. 2521-E · Interest on overpayment
  20. 2522 · Assessment of tax; notice; suspension for nonpayment
  21. 2523 · Taxation of workers' compensation insurers
  22. 2524 · Credit for employer-assisted day care
  23. 2525 · Employer-provided long-term care benefits
  24. 2525-A · Employer-provided long-term care benefits on and after January…
  25. 2526 · Solid waste reduction investment tax credit
  26. 2527 · Educational attainment investment tax credit
  27. 2528 · Recruitment credit
  28. 2529 · Pine Tree Development Zone tax credit
  29. 2530 · Maine Life and Health Insurance Guaranty Association credit
  30. 2531 · Taxation of nonadmitted insurance coverage
  31. 2532 · Authority to enter into multistate agreement
  32. 2533 · New markets capital investment credit
  33. 2534 · Credit for rehabilitation of historic properties and affordable…
  34. 2535 · Credit for educational opportunity
  35. 2536 · Employer credit for family and medical leave
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