Laws & Rules
Maine State Tax Law: Title 36 | 2020 Tax Law Changes (pdf version) |
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| Rule |
HTML |
PDF |
Effective Date |
RULES CURRENTLY IN EFFECT |
| GENERAL |
| 102 Electronic Funds Transfer |
102 - html |
102 - pdf |
July 11, 2015 |
| 103 Recordkeeping and Retention |
103 - html |
103 - pdf |
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| 104 Filing of Maine Tax Returns |
104 - html |
104 - pdf |
August 28, 2017 |
| 110 Requests for Advisory Rulings |
110 - html |
110 - pdf |
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| PROPERTY TAX |
| 201 Procedures Used to Develop Equalized State Valuation |
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June 23, 2015 |
| 202 Tree Growth Tax Law Valuations - 2020 |
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June 3, 2020 |
| 205 Certification of Assessors |
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May 7, 2018 |
| 207 Real Estate Transfers |
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January 7, 2008 |
| 208 Revaluation Guidelines |
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March 24, 2015 |
| SALES/USE TAX |
| 301 Sales for Resale and Sales of Packaging Materials |
301 - html |
301 - pdf |
October 19, 2016 |
| 302 Sales to Government Agencies and Exempt Organizations |
302 - html |
302 - pdf |
August 19, 2019 |
| 303 Sales to Industrial Users |
303 - html |
303 - pdf |
January 29, 2007 |
| 304 Sales Tax Returns and Payments |
304 - html |
304 - pdf |
August 19, 2019 |
| 308 Direct Payment Permits |
308 - html |
308 - pdf |
October 19, 2016 |
318 Instrumentalities of Interstate or Foreign Commerce |
318 - html |
318 - pdf |
August 19, 2019 |
| 321 Meals Provided in the Wild |
321 - html |
321 - pdf |
November 12, 2006 |
| 323 Commercial Production, Fishing, and Wood Harvesting |
323 - html |
323 - pdf |
January 22, 2017 |
| 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 |
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| ESTATE TAX |
| 601 Estate Tax |
601 html |
601 pdf |
April 28, 2015 |
| 603 - Maine Estate Tax After 2012 |
603 html |
603 pdf |
May 24, 2016 |
| CIGARETTE TAX |
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| INCOME TAX |
| 801 Apportionment |
801 - html |
801 - pdf |
April 5, 2015 |
| 803 Withholding Tax Reports and Payments |
803 - html |
803 - pdf |
October 8, 2016 |
| 805 Composite Filing |
805 - html |
805 - pdf |
December 17, 2018 |
| 806 Nonresident Individual Income Tax |
806 - html |
806 - pdf |
February 11, 2017 |
| 807 Residency |
807 - html |
807 - pdf |
February 8, 2017 |
| 808 Corporate Income Tax Nexus |
808 - html |
808 - pdf |
May 20, 2000 |
| 810 Maine Unitary Business Taxable Income, Combined Reports and Tax Returns |
810 - html |
810 - pdf |
September 12, 2010 |
| 812 Credit for Educational Opportunity |
812 - html |
812 - pdf |
May 27, 2015 |
| 813 Property Tax Fairness Credit |
813 - html |
813 - pdf |
May 5, 2015 |
| TAX RELIEF |
| 901 Maine Residents Property Tax Program |
901 - html |
901 - pdf |
May 5, 2015 |
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CURRENT MRS RULEMAKING ACTIVITY |
| Proposed New Rules |
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| Proposed Changes -- Not Yet Effective |
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| Repealed Rules |
| 101 Calculation of Interest (Repealed 1/14/12) |
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| 203 Capitalization Rate for Tree Growth Tax Law (Repealed 1/7/07) |
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| 313 Classified Permits (Repealed 1/14/12) |
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| 322 Sales of Food Products (Repealed 1/29/07) |
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| 324 ConnectME Tax Reimbursements (Repealed 11/12/16) |
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| 502 Registration, Reporting and Payment of Tax Under Use Fuel Tax Act (Repealed 2/5/07) |
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| 504 Shrinkage Allowance for Retail Gasoline Dealers (Repealed 10/19/16) |
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| 701 Redemption of Cigarette Tax Stamps and Meter Impressions (Repealed 2/5/07) |
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| 702 Vending Machines (Repealed 2/5/07) |
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| 703 Exempt Sales of Cigarettes (Repealed 10/19/16) |
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| 705 Losses or Damage in Transit, and by Theft, Fire or Other Casualty (Repealed 2/5/07) |
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