State Codes and Statutes
Statutes > Maine > Title36 > Title36ch219sec0 > Title36sec1953Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 219: ASSESSMENT AND COLLECTION OF TAX
§1953. Tax a debt; recovery; preference
The taxes, interest and penalties imposed by chapters 7 and 211 to 225, from the time they are due, are a personal debt of the retailer or user to the State, recoverable in any court of competent jurisdiction in a civil action in the name of the State. [2005, c. 218, §27 (AMD).]
SECTION HISTORY
1979, c. 541, §B46 (AMD). 2005, c. 218, §27 (AMD).
