Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 104 - FILING OF MAINE TAX RETURNS
- Section 125-104-.01 - DEFINITIONS
- Section 125-104-.02 - GENERAL FILING REQUIREMENTS - INDIVIDUAL INCOME TAX RETURNS
- Section 125-104-.03 - MANDATORY PARTICIPATION
- Section 125-104-.04 - REQUEST FOR WAIVER FROM MANDATORY PARTICIPATION
- Section 125-104-.05 - PENALTIES
- Section 125-104-.06 - SOFTWARE SPECIFICATIONS
- Section 125-104-.07 - APPLICATION DATE
Current through 2024-38, September 18, 2024
SUMMARY: This rule describes the requirements for filing certain Maine tax returns, including mandatory electronic filing of certain Maine tax returns, and requirements of software developers to develop Maine tax return forms.
STATUTORY AUTHORITY: 36 M.R.S. §§193, 5220(7)
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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