Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 1811-A
Credit for worthless accounts
Official textlegislature.maine.gov
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.
Source: view the official text
In this chapter (14 sections)
- 1811 · Sales tax
- 1811-A · Credit for worthless accounts
- 1811-B · Credit for tax paid on purchases for resale
- 1812 · Adding tax to sale price
- 1813 · Illegal collection of sales tax prohibited
- 1814 · Excessive and erroneous collections
- 1815 · Tax from sales occurring on tribal land
- 1816 · Special rules for mobile telecommunications services
- 1817 · Taxes on retail marijuana and retail marijuana products
- 1818-1 · Tax on adult use cannabis and adult use cannabis products
- 1818-2 · Tax on adult use cannabis and adult use cannabis products
- 1819 · Sourcing
- 1820 · Tax on rental of all-terrain vehicles
- 1821 · Tax on sales by automobile dealers and sales and use taxes…