Sec. 26. 36 MRSA §1952-A, as amended by PL 2003, c. 414, Pt. B, §64 and affected by c. 614, §9, is further amended to read:

§1952-A. Payment of tax on vehicles and recreational vehicles

The tax imposed by chapters 211 to 225 this Part on the sale or use of any vehicle, snowmobile, all-terrain vehicle or watercraft must, except where the dealer of the vehicle or watercraft has collected the tax in full, be paid by the purchaser or other person seeking registration of the vehicle, snowmobile, all-terrain vehicle or watercraft at the time and place of registration of the vehicle or watercraft. In the case of vehicles except snowmobiles and all-terrain vehicles, the tax must be collected by the Secretary of State and transmitted to the Treasurer of State as provided by Title 29-A, section 409. In the case of watercraft, snowmobiles and all-terrain vehicles, the tax must be collected by the Commissioner of Inland Fisheries and Wildlife and transmitted to the Treasurer of State as provided by Title 12, sections 13002 to 13005.

Sec. 27. 36 MRSA §1953, as amended by PL 1979, c. 541, Pt. B, §46, is further amended to read:

§1953. Tax a debt; recovery; preference

The taxes, interest and penalties imposed by chapters 7 and 211 to 225, from the time the same shall be they are due, shall be are a personal debt of the retailer or user to the State of Maine, recoverable in any court of competent jurisdiction in a civil action in the name of the State of Maine, and shall have preference in any distribution of the assets of the taxpayer, whether in bankruptcy, insolvency or otherwise. The proceeds of any judgment obtained shall be paid to the Tax Assessor.

Sec. 28. 36 MRSA §1964 is repealed.

Sec. 29. 36 MRSA §2011, as amended by PL 1987, c. 772, §25, is further amended to read:

§2011. Overpayment; refunds

If the State Tax Assessor determines, upon written application by a taxpayer or during the course of an audit, that