Tax Divisions

Audit Units

• Voluntary Disclosure Program

Compliance

• Forms
• Report Tax Violations

Tax Policy

Fuel Tax

• Forms, Applications & Bulletins
• Gas Distributor
• Narratives (IFTA/IRP)
• Propane Tax
• Refund Programs
• Special Fuel Supplier
• Special Fuel User
• Fuel Tax Rates

Income/Estate Tax

• Business Income Tax Audit Unit
• Guidance Documents
• Income Tax Credit Programs
• Corporate Income Tax (1120ME)
• Employer Withholding [Wages, Pensions, Backup] (941ME and 941/C1-ME)
• Estate Tax (706ME)
• Fiduciary Income Tax (1041ME)
• Franchise Tax (1120B-ME)
• Individual Income Tax (1040ME)
• Insurance Premiums Taxes
• Pass-Through Entity Withholding (941P-ME) and Returns
• Real Estate Withholding (REW)

Property Tax

• Applications, Rules, & Publications
• Commercial Forestry Excise Tax
• Current Land Use Programs
• Excise Tax
• Property Tax Exemptions
• Property Tax Law
• Property Tax Relief Programs
• State Valuation
• Telecommunications Tax
• Transfer Tax
• Training and Certification
• Unorganized Territory

Sales/Use & Service Provider Tax

• Sales Tax
• Sales, Fuel and Special Tax Audit Unit
• Forms
• Exempt Organizations

Other Taxes