C.M.R. 18, 125, ch. 304 - SALES AND USE TAX RETURNS AND PAYMENTS

  1. § 125-304-1 - Definitions
  2. § 125-304-2 - Sales and Use Tax Returns
  3. § 125-304-3 - Seasonal Filing
  4. § 125-304-4 - Extension for Filing
  5. § 125-304-5 - Basis of Accounting
  6. § 125-304-6 - Supplemental Statement
  7. § 125-304-7 - Agents of Out-of-State Sellers
  8. § 125-304-8 - Consolidated Filing
  9. § 125-304-9 - Use Tax Returns

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.

Notes

C.M.R. 18, 125, ch. 304
EFFECTIVE DATE:
June 1, 1951
AMENDED:
August 8, 1953
September 1, 1955
August 28, 1957
September 1, 1959
July 1, 1961
January 1, 1967
September 1, 1969
September 1, 1973
June 30, 1978
REPLACED:
December 31, 1979
AMENDED:
July 1, 1980
November 12, 1989
EFFECTIVE DATE (ELECTRONIC CONVERSION):
May 1, 1996
REPEALED AND REPLACED:
July 28, 2002
AMENDED:
8/19/2019- filing 2019- 149

STATUTORY AUTHORITY: 36 M.R.S. §112

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