# 36 M.R.S. § 1759: 36 §1759. Bonds

> Maine · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1759

## Section

- **Citation:** 36 M.R.S. § 1759
- **Heading:** 36 §1759. Bonds
- **Jurisdiction:** Maine
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** ME Code / Title 36 / Part 3 / Chapter 211 / Section 1759

## Text

Either as a condition for issuance or subsequent to the issuance of a registration certificate under section 1754‑B or 1756 , the State Tax Assessor may require from a taxpayer a bond written by a surety company qualified to do business in this State, in an amount and upon conditions to be determined by the assessor. In lieu of a bond the assessor may accept a deposit of money or securities in an amount and of a kind acceptable to the assessor. The deposit must be delivered to the Treasurer of State, who shall safely keep it subject to the instructions of the assessor. [PL 2019, c. 401, Pt. B, §14 (AMD); PL 2019, c. 441, §5 (AMD); PL 2019, c. 441, §9 (AFF).]

## Nearby sections

- [36 M.R.S. § 1751 36 §1751. Short title](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1751.md)
- [36 M.R.S. § 1752 36 §1752. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1752.md)
- [36 M.R.S. § 1753 36 §1753. Tax is a levy on consumer](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1753.md)
- [36 M.R.S. § 1754-B 36 §1754-B. Registration of sellers](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1754-B.md)
- [36 M.R.S. § 1755 36 §1755. No registration unless tax paid](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1755.md)
- [36 M.R.S. § 1756 36 §1756. Voluntary registration](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1756.md)
- [36 M.R.S. § 1757 36 §1757. Revocation of registration](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1757.md)
- [36 M.R.S. § 1759 36 §1759. Bonds](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1759.md)
- [36 M.R.S. § 1760 36 §1760. Exemptions](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1760.md)
- [36 M.R.S. § 1760-C 36 §1760-C. Exempt activities](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1760-C.md)
- [36 M.R.S. § 1760-D 36 §1760-D. Exemptions of certain products; information posted on publicly accessible website](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1760-D.md)
- [36 M.R.S. § 1761 36 §1761. Advertising of payment by retailer](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1761.md)
- [36 M.R.S. § 1763 36 §1763. Presumptions](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1763.md)
- [36 M.R.S. § 1764 36 §1764. Tax against certain casual sales and rentals](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1764.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1759. Check the current official text before relying on it. Not legal advice.