Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 1953 (2026)

Tax a debt; recovery; preference

✓ current as of May 2026

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The taxes, interest and penalties imposed by chapters 7 and 211 to 225, from the time they are due, are a personal debt of the retailer or user to the State, recoverable in any court of competent jurisdiction in a civil action in the name of the State. [PL 2005, c. 218, §27 (AMD).]

SECTION HISTORY

PL 1979, c. 541, §B46 (AMD). PL 2005, c. 218, §27 (AMD).

Notes of Decisions

Cited in 2 cases, 1980–2003 · leading case: DaimlerChrysler Servs. North Am., LLC v. State Tax Assessor, 2003 ME 27 (Me. 2003).

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DaimlerChrysler Servs. North Am., LLC v. State Tax Assessor, 2003 ME 27 (Me. 2003). “36 M.R.S.A. § 1953 (1990). [¶ 3] When a purchaser failed to pay DaimlerChrysler the amount owing on the contract, DaimlerChrysler took steps to collect the debt, including letters, telephone calls, repossession, sale, and court action for a deficiency.”

State v. Marcotte, 418 A.2d 1118 (Me. 1980). · cites it 2× “Section 1812 specifically provides, inter alia, that "[the tax] shall be a debt of the purchaser to the retailer until paid and shall be recoverable at law in the same manner as the purchase price.”

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