{"data":{"id":"us-me/36-m.r.s.-1953","jurisdiction":"us-me","citation":"36 M.R.S. §1953","heading":"Tax a debt; recovery; preference","body":"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.","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/title36sec1953.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"be7585f6d99e8f90c02883ba77d88c00bc3800a937bc4b07b92110e70983cdac","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-1952-b","next":"us-me/36-m.r.s.-1954"},"notice":"GroundRules: Original legal text. Not legal advice."}