Code of Maine Rules
29 - DEPARTMENT OF THE SECRETARY OF STATE
250 - BUREAU OF MOTOR VEHICLES
Bureau of Motor Vehicles
Chapter 165 - THE ADMINISTRATION OF THE INTERNATIONAL FUEL TAX AGREEMENT AND THE INTRASTATE FUEL TAX PROGRAM
Section 250-165-Q - PARTIAL PAYMENT

Universal Citation: 29 ME Code Rules ยง 250-165-Q

Current through 2024-38, September 18, 2024

If a licensee makes a partial payment, the payment will be applied in the following order:

1. taxes

2. interest

3. penalty

4. reinstatement

Within the priority order, payment will be applied to the oldest liability first.

When a licensee files a return and fails to remit full payment with the return, full payment of the reported tax and interest, if any, will be made to the affected jurisdictions. The Bureau will assume the liabilities for the amount owed other jurisdictions. The Bureau will take all steps to enforce the collection of any unpaid taxes, interest, and penalties. If a licensee fails to pay any taxes, interest, penalties, or audit assessment, the Bureau may suspend the licensee's IFTA license, privilege to operate commercial motor vehicles and any truck registrations.

Disclaimer: These regulations may not be the most recent version. Maine may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.