36 §192. Miscellaneous - Maine Statutes

Title 36: TAXATION

Part 1: GENERAL PROVISIONS

Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS

§192. Miscellaneous

1. Expenses. The reasonable and necessary traveling expenses of the State Tax Assessor and of his employees while actually engaged in the performance of their duties, certified upon vouchers approved by the State Tax Assessor, shall be paid by the Treasurer of State upon warrant of the State Controller.

[ 1981, c. 364, §19 (NEW) .]

2. Facsimile signature. A facsimile of the signature of the State Tax Assessor imprinted by or at his direction upon any license, registration certificate, notice of assessment or statutory demand notice issued by him under authority of this Title shall have the same validity as his written signature.

[ 1981, c. 364, §19 (NEW) .]

3. Small payments. No payment of less than $1 may be made pursuant to this Title, except in the case of an overpayment of tax when a specific written request is made by the taxpayer.

[ 1981, c. 364, §19 (NEW) .]

SECTION HISTORY

1981, c. 364, §19 (NEW).