Maine Code § 5-1509

Records; collections
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It shall be the duty of each department, institution or agency of the State to keep a record of all
items of income accruing to it. Each department, institution or agency shall be solely responsible for
collections of all accounts receivable accruing to it, including taxes levied by the State. In each instance
of an item of income accruing to any department, institution or agency, such department, institution or
agency shall immediately begin collection efforts and shall make such repeated collection efforts as
may be necessary to promptly satisfy the amount owed to the State. Whenever there shall continue to

exist items of income or taxes owed to the State which are not paid within 90 days, it shall be the duty
of the department, institution or agency to whom such amount is owed to again attempt promptly to
collect same. In cases of failure to pay, the department, institution or agency shall refer the account to
the Attorney General for collection. [PL 1973, c. 701, §4 (NEW).]

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