Professional statute overview
Enactment structure, operative effect and source provenance
01
Purpose and legislative effect
“A tax lien is created to secure the payment of the penalties provided in section 1138. The lien may be enforced in the same manner and has the same effect as liens on real estate created by section 552. [PL 2007, c. 466, Pt. A, §58 (NEW).]”
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02
How the instrument operates
- 01
Start with the recorded version
Enacted 2007 · Source version 1 Oct 2025. The date shown identifies this source expression and should not be treated as proof that no later change exists.
- 02
Locate the controlling provision
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- 03
Read conditions and exceptions together
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- 04
Verify currency and official wording
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03
Research entry points
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A tax lien is created to secure the payment of the penalties provided in section 1138. The lien may be enforced in the same manner and has the same effect as liens on real estate created by section 552. [PL 2007, c. 466, Pt. A, §58 (NEW).]
Section 1139
04
Source and current-law status
Source record view
Source record from legislature.maine.gov · Enacted 2007 · Source version 1 Oct 2025
The source record does not state a definitive current-law status. Check the official publisher and later amendments before relying on this text.