Maine Code § 36-1759

Bonds
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Either as a condition for issuance or subsequent to the issuance of a registration certificate under
section 1754-B or 1756, the State Tax Assessor may require from a taxpayer a bond written by a surety
company qualified to do business in this State, in an amount and upon conditions to be determined by
the assessor. In lieu of a bond the assessor may accept a deposit of money or securities in an amount
and of a kind acceptable to the assessor. The deposit must be delivered to the Treasurer of State, who
shall safely keep it subject to the instructions of the assessor. [PL 2019, c. 401, Pt. B, §14 (AMD);
PL 2019, c. 441, §5 (AMD); PL 2019, c. 441, §9 (AFF).]

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