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.
Me. Rev. Stat. tit. 36, § 1953
Tax a debt; recovery; preference
PL 1979, c. 541, §B46 (AMD)
Official source: Maine Legislature. Reproduced from public-domain Maine statutes; confirm against the official source for the current text. Not legal advice.