Tax a debt; recovery

Official source

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. [PL 2005, c. 218, §38 (AMD).]

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Tax a debt; recovery

Official source

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. [PL 2005, c. 218, §38 (AMD).]