{"data":{"id":"us-me/36-m.r.s.-3235","jurisdiction":"us-me","citation":"36 M.R.S. §3235","heading":"Tax a debt; recovery","body":"The taxes, interest and penalties imposed by chapters 7, 451 and 459, from the time they are due, are a personal debt of the supplier, distributor, importer, 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 5: MOTOR FUEL TAXES","CHAPTER 461: TRUST FUNDS"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec3235.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"7d3cacd29098ecd49666a4c8731ede1a26ee853c702503cdf0e8a696d97b8388","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-3234","next":"us-me/36-m.r.s.-3236"},"notice":"GroundRules: Original legal text. Not legal advice."}