There Is a Newer Version
of
the Maine Revised Statutes
2012 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 213: SALES TAX
36 §1811-A. Credit for worthless accounts
Universal Citation:
36 ME Rev Stat § 1811-A (2012 through 125th Legis)
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
Part 3: SALES AND USE TAX
§1811-A. Credit for worthless accounts
The tax paid on sales represented by accounts charged off as worthless may be credited against the tax due on a subsequent return filed within 3 years of the charge-off, but, if any such accounts are thereafter collected by the retailer, a tax must be paid upon the amounts so collected. [2007, c. 438, §49 (AMD).]
SECTION HISTORY
1965, c. 196, §1 (NEW). 1981, c. 706, §22 (AMD). 2007, c. 438, §49 (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.
