State Codes and Statutes

Statutes > Maine > Title36 > Title36ch219sec0 > Title36sec1955-B

Title 36: TAXATION

Part 3: SALES AND USE TAX

Chapter 219: ASSESSMENT AND COLLECTION OF TAX

§1955-B. Payment of tax on vehicles resulting in protest

Whenever the payment of the tax due for a vehicle results in a protest or is returned by the bank upon which it was drawn because of "Insufficient Funds," "Account Closed," "No Account" or a similar reason, the State Tax Assessor shall promptly mail a notice of dishonor, as defined in Title 11, section 3-508, to the person liable for the payment of the tax and warn that person that if payment is not made as demanded within 10 days after the mailing of the notice, suspension of the registration certificate and plates issued for the vehicle may result in accordance with Title 29-A, section 154, subsection 5. If that person fails to pay the amount due within 10 days after the mailing of the notice, the State Tax Assessor, in addition to enforcing collection by any method authorized by Part 1 or this Part, may immediately notify the Secretary of State who, in accordance with Title 29-A, section 154, subsection 5, shall proceed to mail the required 10-day notice and suspend any registration certificate and plates issued for the vehicle for which the tax remains unpaid at the expiration of the 10-day period. [1995, c. 65, Pt. A, §145 (AMD); 1995, c. 65, Pt. A, §153 (AFF); 1995, c. 65, Pt. C, §15 (AFF).]

SECTION HISTORY

1975, c. 702, §8 (NEW). 1989, c. 508, §14 (AMD). 1995, c. 65, §§A153,C15 (AFF). 1995, c. 65, §A145 (AMD).

State Codes and Statutes

Statutes > Maine > Title36 > Title36ch219sec0 > Title36sec1955-B

Title 36: TAXATION

Part 3: SALES AND USE TAX

Chapter 219: ASSESSMENT AND COLLECTION OF TAX

§1955-B. Payment of tax on vehicles resulting in protest

Whenever the payment of the tax due for a vehicle results in a protest or is returned by the bank upon which it was drawn because of "Insufficient Funds," "Account Closed," "No Account" or a similar reason, the State Tax Assessor shall promptly mail a notice of dishonor, as defined in Title 11, section 3-508, to the person liable for the payment of the tax and warn that person that if payment is not made as demanded within 10 days after the mailing of the notice, suspension of the registration certificate and plates issued for the vehicle may result in accordance with Title 29-A, section 154, subsection 5. If that person fails to pay the amount due within 10 days after the mailing of the notice, the State Tax Assessor, in addition to enforcing collection by any method authorized by Part 1 or this Part, may immediately notify the Secretary of State who, in accordance with Title 29-A, section 154, subsection 5, shall proceed to mail the required 10-day notice and suspend any registration certificate and plates issued for the vehicle for which the tax remains unpaid at the expiration of the 10-day period. [1995, c. 65, Pt. A, §145 (AMD); 1995, c. 65, Pt. A, §153 (AFF); 1995, c. 65, Pt. C, §15 (AFF).]

SECTION HISTORY

1975, c. 702, §8 (NEW). 1989, c. 508, §14 (AMD). 1995, c. 65, §§A153,C15 (AFF). 1995, c. 65, §A145 (AMD).


State Codes and Statutes

State Codes and Statutes

Statutes > Maine > Title36 > Title36ch219sec0 > Title36sec1955-B

Title 36: TAXATION

Part 3: SALES AND USE TAX

Chapter 219: ASSESSMENT AND COLLECTION OF TAX

§1955-B. Payment of tax on vehicles resulting in protest

Whenever the payment of the tax due for a vehicle results in a protest or is returned by the bank upon which it was drawn because of "Insufficient Funds," "Account Closed," "No Account" or a similar reason, the State Tax Assessor shall promptly mail a notice of dishonor, as defined in Title 11, section 3-508, to the person liable for the payment of the tax and warn that person that if payment is not made as demanded within 10 days after the mailing of the notice, suspension of the registration certificate and plates issued for the vehicle may result in accordance with Title 29-A, section 154, subsection 5. If that person fails to pay the amount due within 10 days after the mailing of the notice, the State Tax Assessor, in addition to enforcing collection by any method authorized by Part 1 or this Part, may immediately notify the Secretary of State who, in accordance with Title 29-A, section 154, subsection 5, shall proceed to mail the required 10-day notice and suspend any registration certificate and plates issued for the vehicle for which the tax remains unpaid at the expiration of the 10-day period. [1995, c. 65, Pt. A, §145 (AMD); 1995, c. 65, Pt. A, §153 (AFF); 1995, c. 65, Pt. C, §15 (AFF).]

SECTION HISTORY

1975, c. 702, §8 (NEW). 1989, c. 508, §14 (AMD). 1995, c. 65, §§A153,C15 (AFF). 1995, c. 65, §A145 (AMD).