GroundRules
36 M.R.S. §5334: Venue
Where this section sits in the code
- TITLE 36: TAXATION
- PART 8: INCOME TAXES
- CHAPTER 837: CRIMINAL OFFENSES
A violation of this Part is deemed to have been committed in part in Kennebec County. Prosecution may be brought in any county where the person to whose liability the proceeding relates resides or has a place of business or in any county in which the violation was committed.
Collected 2026-09-04T15:12:40Z. Source file · JSON