Maine Revised Statutes Title 36 Sec. 2883 – Return and payment of tax; application of revenues
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1. Return required. A person subject to the tax imposed by this chapter shall submit to the assessor a return on a form prescribed and furnished by the assessor and pay the tax by the 30th day following the effective date of this section.
[PL 2001, c. 714, Pt. NN, §2 (NEW).]
Terms Used In Maine Revised Statutes Title 36 Sec. 2883
- 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
- Return: means any document, digital file or electronic data transmission containing information required by this Title to be reported to the State Tax Assessor. 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
2. Application of revenues. All revenues received by the assessor under this chapter must be credited to the General Fund.
[PL 2001, c. 714, Pt. NN, §2 (NEW).]
SECTION HISTORY
PL 2001, c. 714, §NN2 (NEW).