us-me/regs
- 101 Rule 101. General Administrative Provisions
- 102 Rule 102. Electronic Funds Transfer
- 103 Rule 103. Recordkeeping and Retention
- 104 Rule 104. Filing of Maine Tax Returns
- 110 Rule 110. Requests for Advisory Rulings
- 201 Rule 201. Rules of Procedure Used to Develop State Valuation
- 202 Rule 202. Tree Growth Tax Law Valuations - 2026
- 205 Rule 205. Certification of Assessors
- 207 Rule 207. Controlling Interest Transfers
- 208 Rule 208. Guidelines for Professional Assessing Firms that Provide Revaluation Services to Municipalities
- 210 Rule 210. Telecommunications Excise Tax
- 211 Rule 211. Deferred Collection of Homestead Property Taxes
- 301 Rule 301. Sales for Resale and Sales of Packaging Materials
- 302 Rule 302. Sales to Government Agencies and Exempt Organizations
- 303 Rule 303. Sales to Industrial Users
- 304 Rule 304. Sales Tax Returns and Payments
- 308 Rule 308. Direct Payment Permits
- 318 Rule 318. Instrumentalities of Interstate or Foreign Commerce
- 321 Rule 321. Meals Provided in the Wild
- 323 Rule 323. Commercial Activity, Fishing, and Wood Harvesting
- 325 Rule 325. Sales to Tribes, Tribal Members, and Tribal Entities
- 326 Rule 326. Leases and Rentals of Tangible Personal Property
- 501 Rule 501. Reporting Under Gasoline Tax Act
- 601 Rule 601. Estate Tax
- 603 Rule 603. Maine Estate Tax After 2012
- 801 Rule 801. Apportionment
- 803 Rule 803. Income Tax Withholding Reports and Payments
- 805 Rule 805. Composite Filing
- 806 Rule 806. Nonresident Individual Income Tax
- 807 Rule 807. Residency
- 808 Rule 808. Corporate Income Tax Nexus
- 810 Rule 810. Maine Unitary Business Taxable Income, Combined Reports and Tax Returns
- 811 Rule 811. Student Loan Repayment Tax Credit
- 812 Rule 812. Credit for Educational Opportunity
- 813 Rule 813. Property Tax Fairness Credit
- 815 Rule 815. Dirigo Business Incentives Program
- 816 Rule 816. Dirigo Business Incentives Tax Credit
- 818 Rule 818. Renewable Chemicals Tax Credit
- 825 Rule 825. Tribal Member Income from Sources on Tribal Land
- 901 Rule 901. Maine Residents Property Tax Program