Maine Code § 14-507

State action to recover funds or property
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An action in behalf of the State to enforce the collection of state taxes upon any corporation or to
recover of any person or corporation moneys due the State, public funds or property belonging to the
State, or the value thereof, may be brought in any county. On motion of the defendant, any Justice of
the Superior Court may, for sufficient reasons shown, remove the same to the docket of said court in
any other county for trial and may, upon such removal, award costs to the defendant for one term, to be
paid by the Treasurer of State on presentation of the certificate of the amount thereof from the clerk of
courts of the county from which said action is transferred.

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