Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 308 - DIRECT PAY PERMITS
Section 125-308-5 - Revocation of Direct Payment Permit
Universal Citation: 18 ME Code Rules ยง 125-308-5
Current through 2024-38, September 18, 2024
1. The holder of a direct payment permit who wishes to surrender such permit voluntarily must provide the State Tax Assessor with 30 days' notice.
2. The State Tax Assessor may revoke a direct payment permit at any time for failure of the taxpayer to comply with the conditions under which the permit was granted, or for any improper use of the permit.
3. Within 30 days after receipt by a permit holder of notice of revocation by the State Tax Assessor or within 30 days after receipt of the Assessor's permission for discontinuance of the direct payment permit by the taxpayer, the permit holder must:
A. Give notice to each supplier with whom it
had transacted business pursuant to the direct payment authority, that
subsequent to any appropriate effective date, it will no longer claim exemption
from payment of tax by reason of a direct payment permit; and
B. Return the direct payment permit to the
State Tax Assessor.
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