Me. Stat. tit. 36 § 1953
Current through 131st (2023-2024) Legislature Chapter 684
The taxes, interest and penalties imposed by chapters 7 and 211 to 225, from the time they are due, are a personal debt of the retailer or user to the State, recoverable in any court of competent jurisdiction in a civil action in the name of the State. [2005, c. 218, §27(AMD).]
36 M.R.S. § 1953