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-.05 - PENALTIES
Universal Citation: 18 ME Code Rules ยง 125-104-.05
Current through 2024-38, September 18, 2024
Any person that fails to file returns electronically as required by this rule is liable for the penalty under 36 M.R.S. § 187-B(5-B). Penalties shall be waived or abated for reasonable cause pursuant to 36 M.R.S. §187-B(7).
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