Maine § 5254. - Liability for withheld taxes
Full text of Maine Maine Revised Statutes § 5254. — Liability for withheld taxes, with citation guidance and answers to common questions.
§ 5254.. Liability for withheld taxes
Every person required to deduct and withhold tax under this Part is hereby made liable for such tax. For purposes of assessment and collection, any amount required to be withheld and paid over to the assessor, and any additions to tax, penalties and interest with respect thereto, shall be considered the tax of that person. No person may have any right of action against a person in respect to any money deducted and withheld and paid over to the assessor in compliance or in intended compliance with this Part. [PL 1987, c. 402, Pt. A, §191 (RPR); PL 1987, c. 402, Pt. B, §28 (RPR).]
Frequently Asked Questions About Maine § 5254.
What does Maine Revised Statutes § 5254. cover?
Section 5254. ("Liability for withheld taxes") 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 § 5254.?
A common citation format is "Maine Revised Statutes § 5254." (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 § 5254. 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.