Maine § 1487. - Collection of tax
Full text of Maine Maine Revised Statutes § 1487. — Collection of tax, with citation guidance and answers to common questions.
§ 1487.. Collection of tax
1. Municipal tax collector. In the case of municipalities or a municipally owned airport or seaplane base, the municipal tax collector or such other person as the municipality may designate shall collect excise tax and shall deposit the money received with the municipal treasurer monthly.
A. The collector shall report to the municipal officers at the end of the municipal year, showing the total amount of excise tax collected by the collector and the amounts applying to each year. [PL 2025, c. 113, Pt. D, §75 (AMD).]
1-A. County treasurer. In the case of a county owned airport or seaplane base the county treasurer or such other person as the county commissioners may designate shall collect such excise tax and shall deposit the money received with the county treasurer monthly.
A. The collector shall report to the county commissioners at the end of the county year, showing the total amount of excise tax collected by the collector and the amounts applying to each year. [PL 2025, c. 113, Pt. D, §76 (AMD).]
2. State Tax Assessor. The State Tax Assessor shall appoint agents to collect the excise tax in the unorganized territory. Agents, including municipal tax collectors or their designees, are allowed a fee of $6 for each tax receipt issued. The State Tax Assessor may authorize the offset of credit card fees incurred in the collection of the excise taxes against the receipts from those collections. Agents shall deposit the remainder on or before the 20th day of each month following receipt with the Treasurer of State. The Treasurer of State shall make quarterly payments to each county in an amount that is equal to the receipts for that period from each county. Those payments must be made at the same time as payments under section 1606. County receipts under this section must be deposited in the county’s unorganized territory fund.
2-A. Agent for collecting excise tax. The State Tax Assessor may appoint the Secretary of State as an agent for the purpose of collecting excise tax for the unorganized territory.
3. Tribal clerk.
Source: official Maine text · Last verified 2026-08-27
Frequently Asked Questions About Maine § 1487.
What does Maine Revised Statutes § 1487. cover?
Section 1487. ("Collection of tax") is part of the Maine Revised Statutes, the codified statutory law of Maine. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maine § 1487.?
A common citation format is "Maine Revised Statutes § 1487." (Maine). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maine law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maine official source linked on this page or consult a licensed Maine attorney.
How does Maine § 1487. apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maine can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maine.