2011 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 921: UNIFORM SALES AND USE TAX ADMINISTRATION ACT
36 §7127. Cooperating sovereigns
Part 10: INTERSTATE TAX COMPACTS HEADING: PL 1997, C. 411, §2 (NEW)
§7127. Cooperating sovereigns
The agreement is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state. [2001, c. 496, §1 (NEW).]
SECTION HISTORY
2001, c. 496, §1 (NEW).
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