There Is a Newer Version of the Maine Revised Statutes
  1. 2025 Maine Rev. Stat.
  2. 2024 Maine Rev. Stat.
  3. 2023 Maine Rev. Stat.
  4. 2011 Maine Rev. Stat. (here)
  5. View All Versions
View Our Newest Version Here

2011 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 827: WITHHOLDING OF TAX
36 §5253. Return and payment of tax withheld


36 ME Rev Stat § 5253 (2011 through 125th Legis) What's This?

Part 8: INCOME TAXES

§5253. Return and payment of tax withheld

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. [2011, c. 240, §40 (AMD).]

1. General.

[ 2003, c. 20, Pt. AA, §3 (RP); 2003, c. 20, Pt. AA, §6 (AFF) .]

2. Deposit in trust for assessor.

[ 1985, c. 691, §38 (RP) .]

SECTION HISTORY

P&SL 1969, c. 154, §F1 (NEW). 1971, c. 61, §9 (AMD). 1977, c. 477, §§20,21 (AMD). 1981, c. 364, §§71,72 (AMD). 1985, c. 535, §24 (AMD). 1985, c. 691, §38 (AMD). 1989, c. 875, §§E48,49 (AMD). 1991, c. 9, §E25 (AMD). 1991, c. 9, §E26 (AFF). 1993, c. 395, §22 (AMD). 1995, c. 657, §10 (AFF). 1995, c. 657, §9 (AMD). 2003, c. 20, §AA3 (RPR). 2003, c. 20, §AA6 (AFF). 2011, c. 240, §40 (AMD).

Disclaimer: These codes may not be the most recent version. Maine may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.