If any tax, other than property tax, assessed and deemed final under this Title remains unpaid in an amount exceeding $1,000 for a period greater than 60 days after the taxpayer has received notice of such finality and the taxpayer refuses to cooperate with the bureau in establishing and remaining in compliance with a reasonable plan for liquidating that liability, the State Tax Assessor shall certify the liability and lack of cooperation: [1981, c. 364, §11 (NEW).]
1. Liquor licensee. If the taxpayer is a liquor licensee, to the Department of Public Safety, which shall construe that liability and lack of cooperation to be a ground for denying, suspending or revoking the taxpayer's liquor license in accordance with Title 28-A, section 707 and chapter 33; or
[ 2003, c. 451, Pt. T, §15 (AMD) .]
2. Motor vehicle dealer. If the taxpayer is a licensed motor vehicle dealer, to the Secretary of State, who shall construe that liability and lack of cooperation to be a ground for denying, suspending or revoking the taxpayer's motor vehicle dealer license in accordance with Title 29-A, section 903.
[ 1995, c. 65, Pt. A, §137 (AMD); 1995, c. 65, Pt. A, §153 (AFF); 1995, c. 65, Pt. C, §15 (AFF) .]
SECTION HISTORY
1981, c. 364, §11 (NEW). 1987, c. 45, §B6 (AMD). 1995, c. 65, §§A153,C15 (AFF). 1995, c. 65, §A137 (AMD). 1997, c. 373, §171 (AMD). 2003, c. 451, §T15 (AMD).
If any tax, other than property tax, assessed and deemed final under this Title remains unpaid in an amount exceeding $1,000 for a period greater than 60 days after the taxpayer has received notice of such finality and the taxpayer refuses to cooperate with the bureau in establishing and remaining in compliance with a reasonable plan for liquidating that liability, the State Tax Assessor shall certify the liability and lack of cooperation: [1981, c. 364, §11 (NEW).]
1. Liquor licensee. If the taxpayer is a liquor licensee, to the Department of Public Safety, which shall construe that liability and lack of cooperation to be a ground for denying, suspending or revoking the taxpayer's liquor license in accordance with Title 28-A, section 707 and chapter 33; or
[ 2003, c. 451, Pt. T, §15 (AMD) .]
2. Motor vehicle dealer. If the taxpayer is a licensed motor vehicle dealer, to the Secretary of State, who shall construe that liability and lack of cooperation to be a ground for denying, suspending or revoking the taxpayer's motor vehicle dealer license in accordance with Title 29-A, section 903.
[ 1995, c. 65, Pt. A, §137 (AMD); 1995, c. 65, Pt. A, §153 (AFF); 1995, c. 65, Pt. C, §15 (AFF) .]
SECTION HISTORY
1981, c. 364, §11 (NEW). 1987, c. 45, §B6 (AMD). 1995, c. 65, §§A153,C15 (AFF). 1995, c. 65, §A137 (AMD). 1997, c. 373, §171 (AMD). 2003, c. 451, §T15 (AMD).
If any tax, other than property tax, assessed and deemed final under this Title remains unpaid in an amount exceeding $1,000 for a period greater than 60 days after the taxpayer has received notice of such finality and the taxpayer refuses to cooperate with the bureau in establishing and remaining in compliance with a reasonable plan for liquidating that liability, the State Tax Assessor shall certify the liability and lack of cooperation: [1981, c. 364, §11 (NEW).]
1. Liquor licensee. If the taxpayer is a liquor licensee, to the Department of Public Safety, which shall construe that liability and lack of cooperation to be a ground for denying, suspending or revoking the taxpayer's liquor license in accordance with Title 28-A, section 707 and chapter 33; or
[ 2003, c. 451, Pt. T, §15 (AMD) .]
2. Motor vehicle dealer. If the taxpayer is a licensed motor vehicle dealer, to the Secretary of State, who shall construe that liability and lack of cooperation to be a ground for denying, suspending or revoking the taxpayer's motor vehicle dealer license in accordance with Title 29-A, section 903.
[ 1995, c. 65, Pt. A, §137 (AMD); 1995, c. 65, Pt. A, §153 (AFF); 1995, c. 65, Pt. C, §15 (AFF) .]
SECTION HISTORY
1981, c. 364, §11 (NEW). 1987, c. 45, §B6 (AMD). 1995, c. 65, §§A153,C15 (AFF). 1995, c. 65, §A137 (AMD). 1997, c. 373, §171 (AMD). 2003, c. 451, §T15 (AMD).
