Maine Revised Statutes Title 36 Sec. 5254 – Liability for withheld taxes
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Terms Used In Maine Revised Statutes Title 36 Sec. 5254
- 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
Every person required to deduct and withhold tax under this Part is hereby made liable for such tax. For purposes of assessment and collection, any amount required to be withheld and paid over to the assessor, and any additions to tax, penalties and interest with respect thereto, shall be considered the tax of that person. No person may have any right of action against a person in respect to any money deducted and withheld and paid over to the assessor in compliance or in intended compliance with this Part. [PL 1987, c. 402, Pt. A, §191 (RPR); PL 1987, c. 402, Pt. B, §28 (RPR).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1981, c. 371, §4 (AMD). PL 1985, c. 535, §25 (AMD). PL 1985, c. 691, §39 (AMD). PL 1987, c. 402, §§A191,B28 (RPR).