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

Me. Rev. Stat. tit. 36, § 1951 (2026)

Collection of tax; report to Tax Assessor

✓ current as of May 2026
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(REPEALED)
SECTION HISTORY
PL 1965, c. 196, §2 (AMD). PL 1977, c. 679, §6A (AMD). PL 1991, c. 9, §E23 (RP).
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Notes of Decisions
Cited in 2 cases, 1985–2001 · leading case: Stromberg-Carlson Corp. v. State Tax Assessor, 765 A.2d 566 (Me. 2001).
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Stromberg-Carlson Corp. v. State Tax Assessor, 765 A.2d 566 (Me. 2001). “(the taxpayer) reported and paid sales and use taxes to the State of Maine as required by 36 M.R.S.A. § 1951 (Supp.2000). The taxpayer reported gross sales on line 1 of the returns and sales of telephone equipment to Contel Material Management Co.”
Bezanso v. State, Bureau of Taxation (In Re Warmings A.G. Food Ctr.), 50 B.R. 748 (D. Me. 1985). “36 M.R.S.A. § 1951. A “retail sale” is defined as “any sale of tangible personal property, in the ordinary course of business,” but does not include “casual sales.”
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.