{"data":{"id":"us-me/36-m.r.s.-1952","jurisdiction":"us-me","citation":"36 M.R.S. §1952","heading":"Payment of tax","body":"The taxes imposed by chapters 211 to 225 on sales of tangible personal property and taxable services are due and payable at the time of the sale. Upon such terms and conditions as the State Tax Assessor may prescribe, the assessor may permit a postponement of payment to a date not later than the date on which the sales so taxed are required to be reported.","path":["TITLE 36: TAXATION","PART 3: SALES AND USE TAX","CHAPTER 219: ASSESSMENT AND COLLECTION OF TAX"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec1952.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"5950001a44ae98e4c41c7895c02fe3cc4f74c8b75f58518495d00fcfb1cb38dc","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-1951-c","next":"us-me/36-m.r.s.-1952-a"},"notice":"GroundRules: Original legal text. Not legal advice."}