| Rule |
HTML |
PDF |
Effective Date |
Rules Currently in Effect -- Routine Technical
|
|
|
|
| GENERAL |
|
|
|
| 102 Electronic Funds Transfer |
102 - html |
102 - pdf |
|
| 103 Recordkeeping and Retention |
103 - html |
103 - pdf |
|
| 104 Filing of Maine Tax Returns |
104 - html |
104 - pdf |
April 22, 2013 |
| 110 Requests for Advisory Rulings |
110 - html |
110 - pdf |
|
| PROPERTY TAX |
|
|
|
| 201 Procedures Used to Develop Equalized State Valuation |
201 - html |
201 - pdf |
|
| 202 Tree Growth Tax Law Valuations |
202 - html |
202 - pdf |
|
| 205 Certification of Assessors |
205 - html |
205 - pdf |
|
| 207 Real Estate Transfers |
207 - html |
207 - pdf |
|
| 208 Revaluation Guidelines |
208 - html |
208 - pdf |
|
| SALES/USE TAX |
|
|
|
| 301 Sales for Resale and Sales of Packaging Materials |
301 - html |
301 - pdf |
January 29, 2007 |
| 302 Sales to Government Agencies and Exempt Organizations |
302 - html |
302 - pdf |
June 13, 2010 |
| 303 Sales to Industrial Users |
303 - html |
303 - pdf |
January 29, 2007 |
| 304 Sales Tax Returns and Payments |
304 - html |
304 - pdf |
July 23, 2002 |
| 308 Direct Payment Permits |
308 - html |
308 - pdf |
January 29, 2007 |
| 318 Instrumentalities of Interstate or Foreign Commerce |
318 - html |
318 - pdf |
November 25, 2008 |
| 321 Meals Provided in the Wild |
321 - html |
321 - pdf |
November 12, 2006 |
| 323 Commercial Agricultural Production and Commercial Fishing -- see proposed changes to this rule below |
323 - html |
323 - pdf |
January 29, 2007 |
| SERVICE PROVIDER TAX |
|
|
|
| 401 Service Provider Tax -- Return and Payment of Tax |
401 - html |
401 - pdf |
November 26, 2006 |
| FUEL TAX |
|
|
|
| 501 Reporting Under Gasoline Tax Act |
501 - html |
501 - pdf |
|
| 504 Shrinkage Allowance for Retail Gasoline Dealers |
504 - html |
504 - pdf |
|
| ESTATE TAX |
|
|
|
| 601 Estate Tax |
601 - html |
601 - pdf |
February 11, 2012 |
| CIGARETTE TAX |
|
|
|
| 703 Exempt Sales of Cigarettes -- see proposed changes to this rule below |
703 - html |
703 - pdf |
|
| INCOME TAX |
|
|
|
| 801 Apportionment |
801 - html - current |
801 - pdf - current |
March 19, 2011 |
| Previous versions of Rule 801 |
|
801 - pdf - old |
September 12, 2010 |
| |
|
801 - pdf - old |
February 8, 2009 |
| |
801 html - old |
801 pdf - old |
March 12, 2008 |
| |
|
801 - pdf - old |
February 17, 2001 |
| 803 Withholding Tax Reports and Payments |
803 - html - current |
803 - pdf - current |
August 29, 2012 |
| Previous versions of Rule 803 |
|
803 - pdf - old |
September 12, 2010 |
| |
|
803 - pdf - old |
April 3, 2010 |
| |
|
803 - pdf - old |
October 14, 2008 |
| |
|
803 - pdf - old |
February 11, 2008 |
| |
|
803 - pdf - old |
September 19, 2006 |
| |
|
803 - pdf - old |
October 15, 2003 |
| 805 Composite Filing |
805 - html |
805 - pdf |
|
| 806 Nonresident Individual Income Tax |
806 - html |
806 - pdf |
|
| 807 Residency |
807 - html |
807 - pdf |
|
| 808 Corporate Income Tax Nexus |
808 - html - current |
808 - pdf - current |
May 20, 2000 |
| 810 Maine Unitary Business Taxable Income, Combined Reports and Tax Returns |
810 - html - current |
810 - pdf - current |
September 12, 2010 |
| Previous versions of Rule 810 |
|
810 - pdf - old |
March 12, 2008 |
| |
810 - html - old |
810 pdf - old |
September 3, 2001 |
| 812 Credit for Educational Opportunity |
812 - html |
812 - pdf |
April 22, 2013 |
| TAX RELIEF |
|
|
|
| 901 Maine Residents Property Tax Program |
901 - html |
901 - pdf |
|
| |
|
|
|
Rules Currently in Effect -- Major Substantive
|
|
|
|
| SALES/USE TAX |
|
|
|
| 324 ConnectME Tax Reimbursements |
324 - html |
324 - pdf |
|
| |
|
|
|
Provisionally Adopted
|
|
|
|
| |
|
|
|
Proposed New Rule |
|
|
|
| |
|
|
|
Corrections to Current Rules |
|
|
|
| |
|
|
|
Proposed Changes -- Not Yet Effective
|
|
|
|
| 703 Exempt Sales of Cigarettes |
703 - html |
703 - pdf |
|
| 323 Commercial Agricultural Production and Commercial Fishing |
|
323 - pdf |
|
| |
|
|
|
Repealed Rules
|
|
|
|
| 101 Calculation of Interest (Repealed 1/14/12) |
|
|
|
| 313 Classified Permits (Repealed 1/14/12) |
|
|
|
| 322 Sales of Food Products (Repealed 1/29/07) |
|
|
|
| 502 Registration, Reporting and Payment of Tax Under Use Fuel Tax Act (Repealed 2/5/07) |
|
|
|
| 701 Redemption of Cigarette Tax Stamps and Meter Impressions (Repealed 2/5/07) |
|
|
|
| 702 Vending Machines (Repealed 2/5/07) |
|
|
|
| 705 Losses or Damage in Transit, and by Theft, Fire or Other Casualty (Repealed 2/5/07) |
|
|
|
| |
|
|
|
| |
|
|
|
| |
|
|
|
