Me. Rev. Stat. » Title 36
Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 174 (2026)

Collection by civil action

✓ current as of May 2026
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1.  Generally.  If a taxpayer fails to pay a tax imposed by this Title on or before the due date of that tax, the State Tax Assessor, through the Attorney General, may commence a civil action within 6 years after receipt by the taxpayer of the demand notice required by section 171 in a court of competent jurisdiction in this State in the name of the State for the recovery of that tax. In this action, the certificate of the assessor showing the amount of the delinquency is prima facie evidence of the levy of the tax, of the delinquency and of the compliance by the assessor with this Title in relation to the assessment of the tax.  
[PL 2001, c. 583, §4 (AMD).]
2.  Other jurisdictions.  The Attorney General may bring civil actions in the courts of other states in the name of this State or any of its tax-collecting agencies to collect taxes legally due this State or those agencies.  
[PL 1981, c. 364, §12 (NEW).]
3.  Comity.  The courts of this State shall recognize and enforce liabilities for taxes lawfully imposed by another state to the same extent that the laws of that other state permit the enforcement in its courts of tax liabilities arising under this Title. The duly authorized officer of any such state may sue for the collection of such a tax in the courts of this State. A certificate by the Secretary of State of such other state that an officer suing for the collection of such a tax is duly authorized to collect the tax shall be conclusive proof of that authority.  
[PL 1981, c. 364, §12 (NEW).]
4.  Stay of running of period of limitation.  The running of the period of limitation for commencement of a civil action for the recovery of any tax pursuant to this section is stayed for the period of time, plus 120 days, during which the tax collection action is stayed by the bankruptcy proceeding under the United States Bankruptcy Code.  
[PL 1991, c. 846, §2 (NEW).]
SECTION HISTORY
PL 1981, c. 364, §12 (NEW). PL 1991, c. 846, §2 (AMD). PL 1995, c. 639, §2 (AMD). PL 2001, c. 583, §4 (AMD).
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Notes of Decisions
Cited in 5 cases (2 in the last 5 years), 2007–2023 · leading case: State v. Thompson, 2008 ME 166 (Me. 2008).
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State v. Thompson, 2008 ME 166 (Me. 2008). · cites it 4× “10 at the time the Attorney General filed a complaint for collection of unpaid taxes, pursuant to 36 M.R.S. § 174 (2007), in the Superior Court in December 2006.”
State of Maine v. LeDuc (Me. Super. Ct 2008). · cites it 4× “See 36 M.R.S.A. §174 ("In this action, the certificate of the assessor showing the amount of the delinquency is prima facie evidence of the levy of the tax, of the delinquency and of the compliance by the assessor with this Title in relation to the assessment of the tax.”
State of Maine v. Witchley (Me. Super. Ct 2023). “Witchley pursuant to 36 M.R.S. § 174 for the collection of unpaid Maine income tax for the years 2013, 2015, 2017, 2018, and 2020, plus interest and penalties.”
State of Maine v. Ivanov (Me. Super. Ct 2023). “Background/ Facts On September 20, 2021, the State filed the present action against Defendant to collect unpaid income taxes, interest, and penalties pursuant to 36 M.R.S. § 174. The complaint was served on October 12, 2021 to Defendant’s then-residence in Cape Coral, Florida.”
State of Maine v. Thompson (Me. Super. Ct 2007). “On December 15, 2006 the State of Maine filed a complaint for collection of those unpaid taxes, interest and penalties. The State has filed for summary judgment, defendant answered and filed a motion to dismiss for lack of subject matter jurisdiction.”
— Me. Rev. Stat. tit. 36, § 174(1) — 2 cases
State of Maine v. LeDuc (Me. Super. Ct 2008). “See 36 M.R.S.A. §174 ("In this action, the certificate of the assessor showing the amount of the delinquency is prima facie evidence of the levy of the tax, of the delinquency and of the compliance by the assessor with this Title in relation to the assessment of the tax.”
State of Maine v. Thompson (Me. Super. Ct 2007). “On December 15, 2006 the State of Maine filed a complaint for collection of those unpaid taxes, interest and penalties. The State has filed for summary judgment, defendant answered and filed a motion to dismiss for lack of subject matter jurisdiction.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.