Maine Revised Statutes Title 36 Sec. 2555-A – Refund or credit to customer
Current as of: 2023 | Check for updates
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Terms Used In Maine Revised Statutes Title 36 Sec. 2555-A
- Customer: means a person who purchases one or more services subject to tax under section 2552, subsection 1. See Maine Revised Statutes Title 36 Sec. 2551
- Service provider: means a person who sells one or more of the services listed in section 2552. See Maine Revised Statutes Title 36 Sec. 2551
- Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
A service provider tax that has been erroneously or illegally computed by a service provider and included on a customer‘s bill must be refunded or credited to the customer by the service provider. [PL 2017, c. 257, §4 (NEW).]
SECTION HISTORY
PL 2017, c. 257, §4 (NEW).