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2012 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 213: SALES TAX
36 §1811-A. Credit for worthless accounts


36 ME Rev Stat § 1811-A (2012 through 125th Legis) What's This?

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).

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