Laws & Rules

Maine State Tax Law: Title 36 | 2014 Tax Law Changes (pdf version) |

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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 December 16, 1992
202 Tree Growth Tax Law Valuations - 2014 202 - html 202 - pdf March 25, 2014
205 Certification of Assessors 205 - html 205 - pdf May 1, 1996
207 Real Estate Transfers 207 - html 207 - pdf January 7, 2008
208 Revaluation Guidelines 208 - html 208 - pdf May 1, 1996
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 323 - html 323 - pdf February 4, 2014
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 October 20, 2013
603 - Maine Estate Tax After 2012 603 - html 603 - pdf October 15, 2013
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
     
Repealed Rules
101 Calculation of Interest (Repealed 1/14/12)
203 Capitalization Rate for Tree Growth Tax Law (Repealed 1/7/07)
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)