Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
- Chapter 101 - GENERAL ADMINISTRATIVE PROVISIONS
- Chapter 102 - ELECTRONIC FUNDS TRANSFER (EFT)
- Chapter 103 - RECORDKEEPING AND RETENTION
- Chapter 104 - FILING OF MAINE TAX RETURNS
- Chapter 104 - FILING OF MAINE TAX RETURNS
- Chapter 110 - REQUESTS FOR ADVISORY RULINGS
- Chapter 201 - RULES OF PROCEDURE USED TO DEVELOP STATE VALUATION
- Chapter 202 - TREE GROWTH TAX LAW VALUATIONS - 2024
- Chapter 205 - CERTIFICATION OF ASSESSORS
- Chapter 207 - CONTROLLING INTEREST TRANSFERS
- Chapter 208 - GUIDELINES FOR PROFESSIONAL ASSESSING FIRMS THAT PROVIDE REVALUATION SERVICES TO MUNICIPALITIES
- Chapter 210 - TELECOMMUNICATIONS EXCISE TAX
- Chapter 211 - DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES
- Chapter 301 - SALES FOR RESALE AND SALES OF PACKAGING MATERIALS
- Chapter 302 - SALES TO GOVERNMENTAL AGENCIES AND EXEMPT ORGANIZATIONS
- Chapter 303 - SALES TO INDUSTRIAL USERS
- Chapter 304 - SALES AND USE TAX RETURNS AND PAYMENTS
- Chapter 308 - DIRECT PAY PERMITS
- Chapter 318 - INSTRUMENTALITIES OF INTERSTATE OR FOREIGN COMMERCE
- Chapter 321 - MEALS PROVIDED IN THE WILD
- Chapter 323 - COMMERCIAL AGRICULTURAL PRODUCTION, COMMERCIAL AQUACULTURAL PRODUCTION, COMMERCIAL FISHING, AND COMMERCIAL WOOD HARVESTING
- Chapter 324 - ConnectME Tax Reimbursements (Repealed)
- Chapter 325 - SALES TO TRIBES, TRIBAL MEMBERS, AND TRIBAL ENTITIES
- Chapter 401 - SERVICE PROVIDER TAX - RETURN AND PAYMENT OF TAX
- Chapter 501 - REPORTING UNDER GASOLINE TAX ACT
- Chapter 504 - SHRINKAGE ALLOWANCE FOR RETAIL GASOLINE DEALERS (REPEALED)
- Chapter 601 - ESTATE TAX
- Chapter 603 - MAINE ESTATE TAX AFTER 2012
- Chapter 703 - EXEMPT SALES OF CIGARETTES (REPEALED)
- Chapter 801 - APPORTIONMENT
- Chapter 803 - INCOME TAX WITHHOLDING REPORTS AND PAYMENTS
- Chapter 805 - COMPOSITE RETURN FILING
- Chapter 806 - NONRESIDENT INDIVIDUAL INCOME TAX
- Chapter 807 - RESIDENCY
- Chapter 808 - CORPORATE INCOME TAX NEXUS
- Chapter 810 - MAINE UNITARY BUSINESS TAXABLE INCOME, COMBINED REPORTS, AND TAX RETURNS
- Chapter 811 - STUDENT LOAN REPAYMENT TAX CREDIT
- Chapter 812 - CREDIT FOR EDUCATIONAL OPPORTUNITY
- Chapter 813 - PROPERTY TAX FAIRNESS CREDIT
- Chapter 815 - DIRIGO BUSINESS INCENTIVES PROGRAM
- Chapter 818 - RENEWABLE CHEMICALS TAX CREDIT
- Chapter 825 - TRIBAL MEMBER INCOME FROM SOURCES ON TRIBAL LAND
- Chapter 901 - MAINE RESIDENTS PROPERTY TAX PROGRAM
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.
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