Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 3212
Discontinuance
Official textlegislature.maine.gov
When a person ceases to engage in business as a supplier, wholesaler, retailer or user of special fuel within this State, that person shall notify the State Tax Assessor in writing within 15 days after discontinuance. All taxes, penalties and interest under this chapter become due and payable concurrently with that discontinuance. The person shall file a return and pay all the taxes, interest and penalties and surrender to the assessor the license or registration certificate issued to that person by the assessor.
A person that violates any of the provisions of this section commits a Class E crime.
Source: view the official text
In this chapter (33 sections)
- 3201 · Short title
- 3202 · Definitions
- 3203 · Tax levied; consignment sales; credited to Highway Fund;…
- 3203-A · Special fuel; exemption
- 3203-B · Inventory tax
- 3203-C · Inventory tax
- 3204 · Licenses
- 3204-A · Exemptions
- 3204-B · Dyed fuel; prohibition on highway use
- 3205 · Registered supplier
- 3206 · Licenses; users
- 3207 · Collection of tax
- 3208 · Credit; users
- 3208-A · Refund to government agencies and political subdivisions
- 3209 · Reports; International Fuel Tax Agreement; payment of tax;…
- 3210 · Application of tax in special cases
- 3211 · Cancellation of licenses, registrations
- 3212 · Discontinuance
- 3213 · Refunds of taxes erroneously or illegally collected
- 3214 · Credit for tax paid on worthless accounts
- 3215 · Refund of taxes for certain common carriers
- 3216 · Failure to file statement; false statement
- 3217 · Additional violations
- 3218 · Refund of tax in certain cases, time limit
- 3218-A · Refunds of tax for fuel used by railroads
- 3219 · Purpose
- 3219-A · Enforcement; penalties
- 3220 · Fuel use tax; compact
- 3221 · Tax levied
- 3222 · Reporting and remitting tax
- 3223 · Enforcement
- 3223-A · Inventory tax; special fuel
- 3224 · Inventory tax; special fuel