125 - BUREAU OF REVENUE SERVICES

  1. Chapter 102 - Electronic Funds Transfers (EFT) (§ 125-102-.01 to 125-102-.12)
  2. Chapter 103 - RECORDKEEPING AND RETENTION (§ 125-103-1 to 125-103-9)
  3. Chapter 104 - FILING OF MAINE TAX RETURNS (§ 125-104-.01 to 125-104-.11)
  4. Chapter 110 - REQUESTS FOR ADVISORY RULINGS (§ 125-110-1 to 125-110-5)
  5. Chapter 201 - RULES OF PROCEDURE USED TO DEVELOP STATE VALUATION (§ 125-201-1 to 125-201-5)
  6. Chapter 202 - TREE GROWTH TAX LAW VALUATIONS - 2021 (§ 125-202-01)
  7. Chapter 205 - CERTIFICATION OF ASSESSORS (§ 125-205-01 to 125-205-05)
  8. Chapter 207 - REAL ESTATE TRANSFERS (§ 125-207-01 to 125-207-09)
  9. Chapter 208 - Revaluation Guidelines (§ 125-208-01 to 125-208-04)
  10. Chapter 301 - SALES FOR RESALE AND SALES OF PACKAGING MATERIALS (§ 125-301-1 to 125-301-8)
  11. Chapter 302 - SALES TO GOVERNMENTAL AGENCIES AND EXEMPT ORGANIZATIONS (§ 125-302-1 to 125-302-5)
  12. Chapter 303 - SALES TO INDUSTRIAL USERS (§ 125-303-1 to 125-303-3)
  13. Chapter 304 - SALES AND USE TAX RETURNS AND PAYMENTS (§ 125-304-1 to 125-304-9)
  14. Chapter 308 - DIRECT PAY PERMITS (§ 125-308-1 to 125-308-6)
  15. Chapter 318 - INSTRUMENTALITIES OF INTERSTATE OR FOREIGN COMMERCE (§ 125-318-1 to 125-318-5)
  16. Chapter 321 - MEALS PROVIDED IN THE WILD (§ 125-321-1 to 125-321-4)
  17. Chapter 323 - COMMERCIAL AGRICULTURAL PRODUCTION, COMMERCIAL AQUACULTURAL PRODUCTION, COMMERCIAL FISHING, AND COMMERCIAL WOOD HARVESTING (§ 125-323-1 to 125-323-7)
  18. Chapter 324 - ConnectME Tax Reimbursements (Repealed)
  19. Chapter 401 - SERVICE PROVIDER TAX - RETURN AND PAYMENT OF TAX (§ 125-401-1 to 125-401-4)
  20. Chapter 501 - REPORTING UNDER GASOLINE TAX ACT (§ 125-501-01 to 125-501-03)
  21. Chapter 504 - SHRINKAGE ALLOWANCE FOR RETAIL GASOLINE DEALERS (REPEALED)
  22. Chapter 601 - ESTATE TAX (§ 125-601-01 to 125-601-12)
  23. Chapter 603 - MAINE ESTATE TAX AFTER 2012 (§ 125-603-.01 to 125-603-.13)
  24. Chapter 703 - EXEMPT SALES OF CIGARETTES (REPEALED)
  25. Chapter 801 - APPORTIONMENT (§ 125-801-01 to 125-801-11)
  26. Chapter 803 - INCOME TAX WITHHOLDING REPORTS AND PAYMENTS (§ 125-803-01 to 125-803-12)
  27. Chapter 805 - COMPOSITE FILING (§ 125-805-1 to 125-805-9)
  28. Chapter 806 - NONRESIDENT INDIVIDUAL INCOME TAX (§ 125-806-01 to 125-806-11)
  29. Chapter 807 - RESIDENCY (§ 125-807-01 to 125-807-10)
  30. Chapter 808 - CORPORATE INCOME TAX NEXUS (§ 125-808-01 to 125-808-06)
  31. Chapter 810 - MAINE UNITARY BUSINESS TAXABLE INCOME, COMBINED REPORTS AND TAX RETURNS (§ 125-810-01 to 125-810-10)
  32. Chapter 812 - CREDIT FOR EDUCATIONAL OPPORTUNITY (§ 125-812-01 to 125-812-08)
  33. Chapter 813 - PROPERTY TAX FAIRNESS CREDIT (§ 125-813-.01 to 125-813-.06)
  34. Chapter 901 - MAINE RESIDENTS PROPERTY TAX PROGRAM (§ 125-901-.01 to 125-901-.06)

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