Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 4113
Authority of State Tax Assessor
Official textlegislature.maine.gov
The assessor shall collect all taxes, interest and penalties provided by chapter 7 and by this chapter and may institute proceedings of any nature necessary or desirable for that purpose, including proceedings for the removal of personal representatives and trustees who have failed to pay the taxes due from estates in their hands.
The assessor may enforce the collection of any taxes secured by bond in a civil action brought on the bond regardless of the fact that some other official may be named as obligee in the bond.
Source: view the official text
In this chapter (19 sections)
- 4101 · Applicability of provisions
- 4102 · Definitions
- 4103 · Tax on estate of resident
- 4104 · Tax on estate of nonresident
- 4105 · Personal representative's liability for tax
- 4106 · Discharge of personal representative's personal liability
- 4107 · Tax due date; filing of return and payment of tax
- 4108 · Extension of due date for payment of tax
- 4109 · Extension of time for payment of estate tax when estate consists…
- 4110 · Extension of time for filing return
- 4111 · Effect of federal determination
- 4112 · Lien for taxes
- 4113 · Authority of State Tax Assessor
- 4114 · Amount of tax determined
- 4115 · Authority to make refunds
- 4116 · Appointment of personal representative on probate delay
- 4117 · Persons liable
- 4118-2 · Civil action by State; bond
- 4119 · Annual adjustments for inflation