If any tax liability imposed under this Title that has become final, other than a liability for a tax imposed under Part 2, remains unpaid in an amount exceeding $1,000 for a period greater than 15 days after the taxpayer has received notice of that finality by personal service or certified mail, and the taxpayer fails 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: [PL 2019, c. 659, Pt. F, §2 (AMD).]
1. Liquor licensee. If the taxpayer is a liquor licensee, to the Department of Administrative and Financial Services, 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;

[PL 2019, c. 231, Pt. A, §2 (AMD).]

Terms Used In Maine Revised Statutes Title 36 Sec. 172

  • Adult: means a person who has attained the age of 18 years. See Maine Revised Statutes Title 1 Sec. 72
  • Bureau: means the Bureau of Revenue Services, which may be referred to as "Maine Revenue Services. See Maine Revised Statutes Title 36 Sec. 111
  • Notice: means written notification served personally, sent by certified mail or sent by first-class mail to the last known address of the person for whom the notification is intended. 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
  • Taxpayer: means any person required to file a return under this Title or to pay, withhold and pay over or collect and pay over any tax imposed by this Title. See Maine Revised Statutes Title 36 Sec. 111
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; or

[PL 2019, c. 231, Pt. A, §3 (AMD).]

3. Adult use cannabis licensed establishment. If the taxpayer is a cannabis establishment, as defined in Title 28?B, section 102, subsection 29, to the Department of Administrative and Financial Services, which shall construe that liability and lack of cooperation to be a ground for denying, suspending or revoking the taxpayer’s cannabis establishment license in accordance with Title 28?B, chapter 1, subchapter 8.

[PL 2019, c. 231, Pt. A, §4 (NEW); PL 2021, c. 669, §5 (REV).]

SECTION HISTORY

PL 1981, c. 364, §11 (NEW). PL 1987, c. 45, §B6 (AMD). PL 1995, c. 65, §A137 (AMD). PL 1995, c. 65, §§A153,C15 (AFF). PL 1997, c. 373, §171 (AMD). PL 2003, c. 451, §T15 (AMD). PL 2011, c. 380, Pt. J, §7 (AMD). PL 2013, c. 368, Pt. V, §57 (AMD). PL 2019, c. 231, Pt. A, §§2-4 (AMD). PL 2019, c. 659, Pt. F, §2 (AMD). PL 2021, c. 669, §5 (REV).
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