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Maine Revised Statutes Title 36 — Taxation

36 M.R.S. § 135

Record-keeping requirements

Official textlegislature.maine.gov

# 1.

Taxpayers.
Persons subject to tax under this Title shall maintain such records as the State Tax Assessor determines necessary for the reasonable administration of this Title. Records pertaining to taxes imposed by chapters 371 , 575 and 577 and by Part 8 must be retained as long as is required by applicable federal law and regulation. Records pertaining to the special fuel tax user returns filed pursuant to section 3209, subsection 2 and the International Fuel Tax Agreement pursuant to section 3209, subsection 1‑B must be retained for 4 years. Records pertaining to all other taxes imposed by this Title must be retained for a period of at least 6 years. The records must be kept in such a manner as to ensure their security and accessibility for inspection by the assessor or any designated agent engaged in the administration of this Title.

# 2.

Bureau of Revenue Services.
Returns filed under this Title or microfilm reproductions or digital images of those returns must be preserved for 3 years and thereafter until the State Tax Assessor orders their destruction.

Last amended: PL 1979, c. 378, §3 (NEW). PL 1995, c. 281, §4 (AMD). PL 1997, c. 526, §14 (AMD). PL 2001, c. 396, §3 (AMD). PL 2003, c. 588, §2 (AMD). PL 2007, c. 438, §7 (AMD). PL 2011, c. 380, Pt. M, §1 (AMD).

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In this chapter (40 sections)
  1. 111 · Definitions
  2. 112 · State Tax Assessor
  3. 112-A · Agreements for transfer from another state agency of debt for…
  4. 113 · Audit and collection expenses
  5. 114 · Internal services provided by the bureau
  6. 115 · Payment by credit card
  7. 135 · Record-keeping requirements
  8. 141 · Assessment
  9. 142 · Cancellation and abatement
  10. 143 · Compromise of tax liability
  11. 144 · Application for refund
  12. 145 · Declaration of jeopardy
  13. 151 · Review of decisions of State Tax Assessor
  14. 151-A · Additional safeguards
  15. 151-B · Independent Appeals Office
  16. 151-C · Taxpayer advocate and experience officer
  17. 151-D · Maine Board of Tax Appeals
  18. 152 · Payment of contested taxes
  19. 153 · Time of filing or paying
  20. 171 · Demand letter
  21. 172 · Denial, suspension or revocation of license
  22. 173 · Collection by warrant
  23. 174 · Collection by civil action
  24. 175 · Applicants for license or renewal of license
  25. 175-A · Tax lien
  26. 176 · Levy
  27. 176-A · Levy upon property
  28. 176-B · Access to financial records of individuals who owe Maine taxes
  29. 177 · Trust fund status of certain collections
  30. 178 · Priority of tax
  31. 182 · Injunctions
  32. 183 · Criminal offenses; statute of limitations
  33. 183-A · Subsequent offenses
  34. 184 · Criminal offenses
  35. 184-A · Intentional evasion of tax
  36. 185 · Set-off
  37. 185-A · Setoff of refunds to debts owed to other agencies of the State
  38. 186 · Interest
  39. 186-A · Additional interest
  40. 187 · Penalties
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