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143 chapters · 917 sections in this title.
36 M.R.S. § 5242 Information returns
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The State Tax Assessor may require returns of information to be made and filed on or before January 31st of each year by a person making payment or crediting in a calendar year the amounts of $600 or more, or $10 or more in the case of interest or dividends, to a person who may b…
36 M.R.S. § 5244 Combined report
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The combined report required by section 5220, subsection 5, must include, both in the aggregate and by corporation, a list of the federal taxable income, the modifications provided by section 5200‑A, the sales in Maine and everywhere as defined in chapter 821 and the Maine net in…