Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 304 - SALES AND USE TAX RETURNS AND PAYMENTS
- Section 125-304-1 - Definitions
- Section 125-304-2 - Sales and Use Tax Returns
- Section 125-304-3 - Seasonal Filing
- Section 125-304-4 - Extension for Filing
- Section 125-304-5 - Basis of Accounting
- Section 125-304-6 - Supplemental Statement
- Section 125-304-7 - Agents of Out-of-State Sellers
- Section 125-304-8 - Consolidated Filing
- Section 125-304-9 - Use Tax Returns
Current through 2024-13, March 27, 2024
SUMMARY: This rule establishes requirements for the filing of sales and use tax returns and the payment of taxes due pursuant to 36 M.R.S., Chapter 219.
STATUTORY AUTHORITY: 36 M.R.S. §112
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