Maine Revised Statutes Title 36 Sec. 5253 – Return and payment of tax withheld
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Every person that is required to deduct and withhold tax under section 5250, 5250?B or 5255?B shall, for each calendar quarter or other reporting period required by the State Tax Assessor, file a return on or before the last day of the month following the end of the reporting period and remit payment as prescribed by the assessor. The assessor shall prescribe the voucher required to be filed with the payments. [PL 2011, c. 240, §40 (AMD).]
1. General.
[PL 2003, c. 20, Pt. AA, §3 (RP); PL 2003, c. 20, Pt. AA, §6 (AFF).]
Terms Used In Maine Revised Statutes Title 36 Sec. 5253
- Month: means a calendar month. See Maine Revised Statutes Title 1 Sec. 72
- Person: means an individual, firm, partnership, association, society, club, corporation, financial institution, estate, trust, business trust, receiver, assignee or any other group or combination acting as a unit, the State or Federal Government or any political subdivision or agency of either government. See Maine Revised Statutes Title 36 Sec. 111
- Return: means any document, digital file or electronic data transmission containing information required by this Title to be reported to the State Tax Assessor. See Maine Revised Statutes Title 36 Sec. 111
- 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
2. Deposit in trust for assessor.
[PL 1985, c. 691, §38 (RP).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1971, c. 61, §9 (AMD). PL 1977, c. 477, §§20,21 (AMD). PL 1981, c. 364, §§71,72 (AMD). PL 1985, c. 535, §24 (AMD). PL 1985, c. 691, §38 (AMD). PL 1989, c. 875, §§E48,49 (AMD). PL 1991, c. 9, §E25 (AMD). PL 1991, c. 9, §E26 (AFF). PL 1993, c. 395, §22 (AMD). PL 1995, c. 657, §9 (AMD). PL 1995, c. 657, §10 (AFF). PL 2003, c. 20, §AA3 (RPR). PL 2003, c. 20, §AA6 (AFF). PL 2011, c. 240, §40 (AMD).