Maine Revised Statutes Title 36 Sec. 612 – Tax lien on personal property
[PL 2003, c. 355, §1 (AMD); PL 2003, c. 355, §§9, 10 (AFF).]
Terms Used In Maine Revised Statutes Title 36 Sec. 612
- Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
- Lien: A claim against real or personal property in satisfaction of a debt.
- Municipality: shall include cities, towns and plantations. See Maine Revised Statutes Title 36 Sec. 501
- 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
- Personal property: All property that is not real property.
- Property: shall be construed to mean both real estate and personal property. See Maine Revised Statutes Title 36 Sec. 501
- Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. Source: FDIC
- 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
- Tax collector: shall mean any person chosen, appointed or designated by a municipality or the officers thereof to collect any tax due a municipality; or his successor in office. See Maine Revised Statutes Title 36 Sec. 501
- 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
- Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72
[PL 1983, c. 403, §1 (NEW).]
[PL 2003, c. 355, §2 (RPR); PL 2003, c. 355, §§9, 10 (AFF).]
[PL 2003, c. 631, §81 (AMD).]
[PL 2003, c. 355, §3 (AMD); PL 2003, c. 355, §§9, 10 (AFF).]
[PL 2003, c. 355, §4 (RPR); PL 2003, c. 355, §§9, 10 (AFF).]
[PL 2003, c. 355, §5 (AMD); PL 2003, c. 355, §§9, 10 (AFF).]
[PL 1983, c. 403, §1 (NEW).]
[PL 2003, c. 355, §6 (RPR); PL 2003, c. 355, §§9, 10 (AFF).]
[PL 1999, c. 699, Pt. D, §28 (AMD); PL 1999, c. 699, Pt. D, §30 (AFF).]
[PL 2003, c. 355, §7 (AMD); PL 2003, c. 355, §§9, 10 (AFF).]
[PL 2003, c. 355, §8 (NEW); PL 2003, c. 355, §§9, 10 (AFF).]
[PL 2003, c. 355, §8 (NEW); PL 2003, c. 355, §§9, 10 (AFF).]