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Title 36, Chapter 219: ASSESSMENT AND COLLECTION OF TAX
36 §1951. Collection of tax; report to Tax Assessor (REPEALED) 
36 §1951-A. Collection of tax; report to State Tax Assessor 
36 §1951-B. Collection of tax by remote sellers (REPEALED) 
36 §1951-C. Collection of tax by marketplace facilitators and marketplace sellers 
36 §1952. Payment of tax 
36 §1952-A. Payment of tax on vehicles and recreational vehicles 
36 §1952-B. Manufactured housing 
36 §1953. Tax a debt; recovery; preference 
36 §1954. Arbitrary assessment (REPEALED) 
36 §1955. Deficiency assessment (REPEALED) 
36 §1955-A. Failure to pay tax on vehicles 
36 §1955-B. Payment of tax on vehicles resulting in protest 
36 §1955-C. Assessment for vehicles 
36 §1956. Jeopardy assessments (REPEALED) 
36 §1957. Petition for reconsideration of assessment (REPEALED) 
36 §1958. Appeals (REPEALED) 
36 §1959. Warrant; request for (REPEALED) 
36 §1960. -- issuance (REPEALED) 
36 §1961. Lien of tax (REPEALED) 
36 §1962. Form and effect (REPEALED) 
36 §1963. -- arrest and commitment (REPEALED) 
36 §1964. Priority of tax (REPEALED) 
36 §1965. Enforcement of lien (REPEALED) 
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Office of the Revisor of Statutes · 7 State House Station · State House Room 108 · Augusta, Maine 04333-0007
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