36 §1955-C. Assessment for vehicles

Title 36: TAXATION

Part 3: SALES AND USE TAX

Chapter 219: ASSESSMENT AND COLLECTION OF TAX

§1955-C. Assessment for vehicles

Certificates forwarded to the State Tax Assessor under Title 29-A, section 409, subsection 4 or Title 12, section 13003, must be treated as returns filed under this Title for purposes of section 141. [2003, c. 414, Pt. B, §65 (AMD); 2003, c. 614, §9 (AFF).]

SECTION HISTORY

1979, c. 378, §14 (NEW). RR 1991, c. 1, §52 (COR). 1991, c. 376, §56 (AMD). 1995, c. 65, §§A153,C15 (AFF). 1995, c. 65, §A146 (AMD). 1995, c. 467, §19 (AMD). 2003, c. 414, §B65 (AMD). 2003, c. 414, §D7 (AFF). 2003, c. 614, §9 (AFF).