| |
Assessor's | | agency action that is subject to review by the Superior Court in | | accordance with the Maine Administrative Procedure Act, except that | | Title 5, sections 11006 and 11007 do not apply. The Superior Court | | shall conduct a de novo hearing and make a de novo determination of | | the merits of the case. It shall make its own determination as to | | all questions of fact or law. The Superior Court shall enter such | | orders and decrees as the case may require. The burden of proof is | | on the taxpayer. |
|
| | | Sec. 7. 36 MRSA §177, as amended by PL 1995, c. 639, §4, is further | | amended to read: |
|
| | | §177. Trust fund status of certain collections |
|
| | | 1. Generally. All sales and use taxes collected by a person | | pursuant to Part 3, all taxes collected by a person under color | | of Part 3 that have not been properly returned or credited to the | | persons from whom they were collected, all taxes collected by or | | imposed on a person pursuant to chapter 451 or 459, all fees | | collected pursuant to chapter 719 and all taxes collected by a | | person pursuant to chapter 827 constitute a special fund in trust | | for the State Tax Assessor. The liability for the taxes or fees | | and the interest or penalty on taxes or fees is enforceable by | | assessment and collection, in the manner prescribed in this Part, | | against the person and against any officer, director, member, | | agent or employee of that person who, in that capacity, is | | responsible for the control or management of the funds or | | finances of that person or is responsible for the payment of that | | person's taxes. |
|
| | | 2. Responsible individual. Each person required to collect | taxes which | | shall inform the State Tax Assessor, at the time an audit of that | person's trust fund obligation is performed by the State Tax | Assessor | | generally is responsible for the control or management of that | | person's funds or finances and, if different, the individual who | | is specifically responsible for the collection and paying over of | | those trust funds. |
|
| | | 3. Notice to segregate. Whenever the State Tax Assessor | | finds that the payment of the trust funds established under | | subsection 1 will be jeopardized by delay, neglect or | | misappropriation or whenever any person fails to make payment of | | taxes or file reports as required by Part 3, or by chapter 451, | 459 or 827, the State Tax Assessor | | person to segregate the trust funds from and not to commingle | them with any other funds or assets of that person. Within 5 | days after the mailing of notice of that segregation requirement, |
|
|
