Current as of: 2010 The State Tax Assessor may extend the time for payment of the tax or any part of the tax for a reasonable period of time not to exceed one year from the date fixed for payment and may grant successive extensions. The aggregate of extensions with respect to any estate may not exceed 10 years, unless a longer period is called for by a payment arrangement elected pursuant to section 4069-A. If an extension is granted, the assessor may require the taxpayer: [ 1999, c. 414, §35 (AMD) .] 1. Bond. To give a bond to the Treasurer of State in such amount as the assessor determines necessary; or [ 1999, c. 414, §35 (AMD) .] 2. Other security. To deposit with the Treasurer of State bonds or other negotiable obligations of governmental entities with an aggregate value sufficient to adequately secure payment of the tax. [ 1981, c. 451, §7 (NEW) .] SECTION HISTORY 1981, c. 451, §7 (NEW) . 1999, c. 414, §35 (AMD) .________________________________________________________________________
Maine Laws: Estate and Gift TaxesU.S. Code Provisions: Estate and Gift Taxes
Current as of: 2010 (a) It is the duty of the district attorneys general to bring suit in the name of the state on the relation of the department of transportation, in any court having jurisdiction thereof, to recover any penalty imposed by the provisions of this chapter and chapter 5 of this title. (b) If any company, corporation or lessee knowingly violates any of the provisions of this chapter or chapter 5 of this title, or does any act prohibited therein, or fails or refuses to perform any duty required by the department of transportation pursuant to the provisions of this chapter or chapter 5 of this title for which a penalty has not therein been provided, for each and every such act of violation it shall pay to the state of Tennessee a penalty of not less than five hundred dollars ($500) nor more than one thousand dollars ($1,000). (c) All penalties provided for in this chapter or chapter 5 of this title shall be recovered, and suit thereon shall be brought, in the name of the state of Tennessee. (d) All penalties and fines recovered shall be paid into the state treasury. [Acts 1897, ch. 10, §§ 20, 25, 26; Shan., §§ 3059a46, 3059a55, 3059a59, 3059a60; Code 1932, §§ 5422, 5431, 5435, 5436; modified; Acts 1980, ch. 760, § 1; T.C.A. (orig. ed.), §§ 65-321 — 65-324; Acts 1991, ch. 138, § 2; 1995, ch. 305, § 10.] ________________________________________________________________________ U.S. Code Provisions: UtilitiesFederal Regulations: Utilities
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