Maine Revised Statutes Title 36 Sec. 1952-A – Payment of tax on vehicles and recreational vehicles
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Terms Used In Maine Revised Statutes Title 36 Sec. 1952-A
- Person: means an individual, firm, partnership, association, society, club, corporation, financial institution, estate, trust, business trust, receiver, assignee or any other group or combination acting as a unit, the State or Federal Government or any political subdivision or agency of either government. See Maine Revised Statutes Title 36 Sec. 111
- Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
The tax imposed by this Part on the sale or use of any vehicle, snowmobile, all-terrain vehicle or watercraft must, except where the dealer has collected the tax in full, be paid by the purchaser or other person seeking registration of the vehicle, snowmobile, all-terrain vehicle or watercraft at the time and place of registration. In the case of vehicles, the tax must be collected by the Secretary of State and transmitted to the Treasurer of State as provided by Title 29?A, section 409. In the case of watercraft, snowmobiles and all-terrain vehicles, the tax must be collected by the Commissioner of Inland Fisheries and Wildlife and transmitted to the Treasurer of State as provided by Title 12, sections 13002 to 13005. [PL 2005, c. 218, §26 (AMD).]
SECTION HISTORY
PL 1975, c. 702, §6 (NEW). PL 1989, c. 588, §C5 (AMD). RR 1991, c. 1, §51 (COR). PL 1991, c. 586, §6 (AMD). PL 1995, c. 65, §A143 (AMD). PL 1995, c. 65, §§A153,C15 (AFF). PL 1995, c. 467, §18 (AMD). PL 1995, c. 625, §A50 (AMD). PL 2003, c. 414, §B64 (AMD). PL 2003, c. 414, §D7 (AFF). PL 2003, c. 614, §9 (AFF). PL 2005, c. 218, §26 (AMD).