C.M.R. 18, 125, ch. 104 - FILING OF MAINE TAX RETURNS

  1. § 125-104-01 - Definitions
  2. § 125-104-02 - General Filing Requirements - individual income tax returns
  3. § 125-104-03 - Mandatory Participation
  4. § 125-104-04 - Request for Waiver from Mandatory Participation
  5. § 125-104-05 - Penalties
  6. § 125-104-06 - Software Specifications
  7. § 125-104-07 - Application date

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.

Notes

C.M.R. 18, 125, ch. 104
EFFECTIVE DATE:
February 11, 2008 - filing 2008-68
AMENDED:
November 21, 2008
December 16, 2008 - filing 2008-576
March 1, 2010 - filing 2010-49
October 31, 2010 - filing 2010-522
October 21, 2012 - filing 2012-289
April 22, 2013 - filing 2013-101
January 31, 2016 - filing 2016-013
October 8, 2016 - filing 2016-164
August 28, 2017 - filing 2017-130
July 4, 2021 - filing 2021-142
April 27,2024 - filing 2024-090
August 4, 2024 - filing 2024-171
2/25/2025 - filing 2025-034

STATUTORY AUTHORITY: 36 M.R.S. §§193, 5220(7)

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