United States — Maine Act or statute

United States — Maine legislation

Maine Revised Statutes, Title 5, § 1504: Charging off accounts due State

The State Controller must charge off certain impractical accounts, including receivables, taxes, and impounded bank accounts, when they are properly certified.

accounts receivablecharge-offtax administration

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01

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“The State Controller must charge off certain impractical accounts, including receivables, taxes, and impounded bank accounts, when they are properly certified.”

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Charging off accounts due State

The State Controller must charge off certain impractical accounts, including receivables, taxes, and impounded bank accounts, when they are properly certified.

Section 1504

04

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Source record from legislature.maine.gov · Source version 1 Oct 2025

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Provision
§ 1504Charging off accounts due StateProvision

The State Controller must charge off certain impractical accounts, including receivables, taxes, and impounded bank accounts, when they are properly certified.

The State Controller shall charge off the books of account of the State or any department, institution or agency thereof, such accounts receivable, including all taxes for the assessment or collection of which the State is responsible, and all impounded bank accounts, as are certified to the State Controller as impractical of realization by or for the State, department, institution or agency. Such certification must be by the Attorney General, the Commissioner of Administrative and Financial Services and the head of the department, institution or agency responsible for such account, subject to the approval of the Governor. In each such case, the charging off of such accounts must be recommended by the head of the department, institution or agency originally responsible for such account. [PL 1991, c. 780, Pt. Y, §38 (AMD).]
Section 1504Verify source

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  • 1 Oct 2025 · currentEnglish

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