803 Withholding Tax Reports and Payments

                Correction to Rule 803.03(D)(5) as follows, noted by strikeout and underline:

                        SECTION 3. COMPUTING THE AMOUNT OF MAINE TAXES WITHHELD

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D.        Electronic Form W-4ME. An employer or other payer may establish a system for its employees or other payees to file withholding exemption certificates electronically.

 

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(5)        The electronic system must not allow the employee or other payee to modify or file an electronic W-4ME that does not comply with a notice specifying the amount or rate of withholding as described in paragraph H  F.