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Maine Revised Statutes Title 36 — Taxation

36 M.R.S. § 5334

Venue

Official textlegislature.maine.gov

A violation of this Part is deemed to have been committed in part in Kennebec County. Prosecution may be brought in any county where the person to whose liability the proceeding relates resides or has a place of business or in any county in which the violation was committed.

Last amended: P&SL 1969, c. 154, §F1 (NEW). PL 1973, c. 567, §20 (AMD). PL 1979, c. 701, §34 (RPR). PL 2009, c. 434, §80 (AMD).

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In this chapter (5 sections)
  1. 5330 · Attempts to evade or defeat tax
  2. 5331 · Failure to collect or pay over
  3. 5332 · Failure to file return, supply information, pay tax
  4. 5333 · False statements
  5. 5334 · Venue
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