36 M.R.S. § 2883 — Return and payment of tax; application of revenues

1.
Return required.
A person subject to the tax imposed by this chapter shall submit to the assessor a return on a form prescribed and furnished by the assessor and pay the tax by the 30th day following the effective date of this section.
2.
Application of revenues.
All revenues received by the assessor under this chapter must be credited to the General Fund.