Maine § 4113. - Authority of State Tax Assessor

Full text of Maine Maine Revised Statutes § 4113. — Authority of State Tax Assessor, with citation guidance and answers to common questions.

§ 4113.. Authority of State Tax Assessor

The assessor shall collect all taxes, interest and penalties provided by chapter 7 and by this chapter and may institute proceedings of any nature necessary or desirable for that purpose, including proceedings for the removal of personal representatives and trustees who have failed to pay the taxes due from estates in their hands.   [PL 2011, c. 380, Pt. M, §9 (NEW).]

The assessor may enforce the collection of any taxes secured by bond in a civil action brought on the bond regardless of the fact that some other official may be named as obligee in the bond.   [PL 2011, c. 380, Pt. M, §9 (NEW).]

Source: official Maine text · Last verified 2026-08-27

Frequently Asked Questions About Maine § 4113.

What does Maine Revised Statutes § 4113. cover?

Section 4113. ("Authority of State Tax Assessor") 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 § 4113.?

A common citation format is "Maine Revised Statutes § 4113." (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 § 4113. 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.