36 §4074. Authority of State Tax Assessor
Title 36: TAXATION
Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES
Chapter 575: MAINE ESTATE TAX
§4074. Authority of State Tax Assessor
The State Tax Assessor shall collect all taxes, interest and penalties provided by chapter 7 and by this chapter and may institute proceedings of any nature necessary or desirable for that purpose, including such proceedings as may be necessary or desirable for the removal of personal representatives and trustees who have failed to pay the taxes due from estates in their hands. [1981, c. 451, §7 (NEW).]
The State Tax Assessor may enforce the collection of any taxes secured by bond in a civil action brought on the bond regardless of the fact that some other official may be named as obligee in the bond. [1981, c. 451, §7 (NEW).]
If any overpayment of tax imposed by this chapter is refunded within 3 months after the date last prescribed, or permitted by extension of time, for filing the return of that tax or within 3 months after the return is filed or within 3 months after a return requesting a refund of the overpayment is filed, whichever is later, no interest may be paid by the State Tax Assessor. [1991, c. 846, §35 (NEW).]
SECTION HISTORY
1981, c. 451, §7 (NEW). 1981, c. 706, §29 (AMD). 1991, c. 846, §35 (AMD).