Maine Code § 36-1953

Tax a debt; recovery; preference
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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).]

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