18-125 C.M.R. – Bureau of Revenue Services | Midpage

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Code of Maine Rules

Department of Administrative and Financial Services Rules

18-125

18-125 C.M.R.

Bureau of Revenue Services

Bureau of Revenue Services

101General Administrative Provisions 102Electronic Funds Transfer 103Recordkeeping and Retention 104Filing of Maine Tax Returns 110Requests for Advisory Rulings 201Rules of Procedure Used to Develop State Valuation 202Tree Growth Tax Law Valuations 205Certification of Assessors 207Controlling Interest Transfers 208Guidelines for Professional Assessing Firms that Provide Revaluation Services to Municipalities 210Telecommunications Excise Tax 211Deferred Collection of Homestead Property Taxes 301Sales for Resale and Sales of Packaging Materials 302Sales to Governmental Agencies and Exempt Organizations 303Sales to Industrial Users 304Sales and Use Tax Returns and Payments 308Direct Payment Permits 318Instrumentalities of Interstate or Foreign Commerce 321Meals Provided in the Wild 323Commercial Agricultural Production, Commercial Aquacultural Production, Commercial Fishing and Commercial Wood Harvesting 325Sales to Tribes, Tribal Members, and Tribal Entities 326Leases and Rentals of Tangible Personal Property 501Reporting Under Gasoline Tax Act 601Estate Tax 603Maine Estate Tax after 2012 801Apportionment 803Income Tax Withholding Reports and Payments 805Composite Filing 806Nonresident Individual Income Tax 807Residency 808Corporate Income Tax Nexus 810Maine Unitary Business Taxable Income, Combined Reports and Tax Returns 811Student Loan Repayment Tax Credit 812Credit for Educational Opportunity 813Property Tax Fairness Credit 815Dirigo Business Incentives Program 816Dirigo Business Incentives Tax Credit 818Renewable Chemicals Tax Credit 825Tribal Member Income from Sources on Tribal Land 901Maine Residents Property Tax Program