Maine § 5311. - Collection procedures
Full text of Maine Maine Revised Statutes § 5311. — Collection procedures, with citation guidance and answers to common questions.
§ 5311.. Collection procedures
1. General. The tax imposed by this Part must be collected by the assessor, who may establish the mode or time for the collection of any amount due under this Part if not otherwise specified. The assessor shall, on request, give a receipt for any amount collected under this Part. The assessor may authorize incorporated banks or trust companies that are depositaries or fiscal agents of this State to receive and give a receipt for any tax imposed under this Part, in such manner, at such times and under such conditions as the assessor may prescribe; and the assessor shall prescribe the manner, times and conditions under which the receipt of tax by such banks and trust companies is to be treated as payment of tax to the assessor.
2. Notice and demand.
3. Cross-reference.
4. Naming of agent.
Frequently Asked Questions About Maine § 5311.
What does Maine Revised Statutes § 5311. cover?
Section 5311. ("Collection procedures") 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 § 5311.?
A common citation format is "Maine Revised Statutes § 5311." (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 § 5311. 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.