Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 103 - RECORDKEEPING AND RETENTION
- Section 125-103-1 - Definitions
- Section 125-103-2 - Recordkeeping requirements-Generally; for registered retailers
- Section 125-103-3 - Recordkeeping requirements-machine-sensible records
- Section 125-103-4 - Records maintenance requirements
- Section 125-103-5 - Access to machine-sensible records
- Section 125-103-6 - Taxpayer responsibility and discretionary authority
- Section 125-103-7 - Alternative storage media
- Section 125-103-8 - Effect on hard-copy recordkeeping requirements
- Section 125-103-9 - Records retention-time period
Current through 2024-38, September 18, 2024
SUMMARY: This rule describes the requirements for the maintenance and retention of books, records, and other sources of information necessary for the determination of a person's correct tax liability. This rule also addresses these recordkeeping and retention requirements where all or a part of a taxpayer's records are received, created, maintained, or generated through various computer, electronic, and imaging processes and systems. This rule applies to all taxes, including sales tax, use tax, service provider tax, and corporate income tax.
STATUTORY AUTHORITY: 36 MRS §§112, 135
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