Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 5254
Liability for withheld taxes
Official textlegislature.maine.gov
Every person required to deduct and withhold tax under this Part is hereby made liable for such tax. For purposes of assessment and collection, any amount required to be withheld and paid over to the assessor, and any additions to tax, penalties and interest with respect thereto, shall be considered the tax of that person. No person may have any right of action against a person in respect to any money deducted and withheld and paid over to the assessor in compliance or in intended compliance with this Part.
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In this chapter (12 sections)
- 5250 · Employer to withhold tax from wages
- 5250-A · Withholding on sales of real estate
- 5250-B · Withholding on pass-through entity income of nonresident…
- 5251 · Information statement
- 5251-A · Fraudulent statement or failure to furnish statement
- 5252 · Credit for tax withheld
- 5253 · Return and payment of tax withheld
- 5254 · Liability for withheld taxes
- 5255 · Failure to withhold
- 5255-A · Injunction
- 5255-B · Certain items of income under the United States Internal…
- 5255-C · Withholding on certain gambling winnings