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a person pursuant to chapter 723 or 827 constitute a special fund | | in trust for the State Tax Assessor. The liability for the taxes | | or fees and the interest or penalty on taxes or fees is enforceable | | by assessment and collection, in the manner prescribed in this | | Part, against the person and against any officer, director, member, | | agent or employee of that person who, in that capacity, is | | responsible for the control or management of the funds or finances | | of that person or is responsible for the payment of that person's | | taxes. An assessment against a responsible individual pursuant to | | this section must be made within 6 years from the date on which the | | return on which the taxes were required to be reported was filed. | | An assessment pursuant to this section may be made at any time with | | respect to a time period for which a return has become due but has | | not been filed. |
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| | | Sec. 8. 36 MRSA §177, sub-§3, as amended by PL 1999, c. 414, §8, is | | further amended to read: |
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| | | 3. Notice to segregate. WheneverState Tax Assessor | finds | | established under subsection 1 will be jeopardized by delay, | neglect or misappropriation or whenever any | | make payment of taxes or file reports as required by Part 3, or | | by chapter 451, 459, 723 or 827, the assessor may direct that | | person to segregate the trust funds from and not to commingle | | them with any other funds or assets of that person. All taxes | | that are collected after receipt of the notice of the segregation | | requirement must be paid on account to the assessor until the | | taxes are due. The assessor shall establish in the segregation | | notice the manner in which the taxes are to be paid. The | | segregation requirement remains in effect until a notice of | | cancellation is given by the assessor. |
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| | | Sec. 9. 36 MRSA §177, sub-§4, as amended by PL 2003, c. 705, §2, is | | further amended to read: |
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| | | 4. Revocation for nonsegregation. If any | retailer under Part 3 or | | or importer subject to Part 5 or an operator under chapter 723 | fails to make the required payments on account to the State Tax | Assessor | | certificate that has been issued to that person. The revocation | | is reviewable in accordance with section 151. |
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| | | Sec. 10. 36 MRSA §182, sub-§1, as enacted by PL 2001, c. 583, §8, is | | amended to read: |
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