Maine § 3212. - Discontinuance
Full text of Maine Maine Revised Statutes § 3212. — Discontinuance, with citation guidance and answers to common questions.
§ 3212.. Discontinuance
When a person ceases to engage in business as a supplier, wholesaler, retailer or user of special fuel within this State, that person shall notify the State Tax Assessor in writing within 15 days after discontinuance. All taxes, penalties and interest under this chapter become due and payable concurrently with that discontinuance. The person shall file a return and pay all the taxes, interest and penalties and surrender to the assessor the license or registration certificate issued to that person by the assessor. [PL 2009, c. 434, §57 (AMD).]
A person that violates any of the provisions of this section commits a Class E crime. [PL 2009, c. 434, §57 (AMD).]
Frequently Asked Questions About Maine § 3212.
What does Maine Revised Statutes § 3212. cover?
Section 3212. ("Discontinuance") 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 § 3212.?
A common citation format is "Maine Revised Statutes § 3212." (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 § 3212. 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.