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Maine Revised Statutes Title 36 — Taxation

36 M.R.S. § 5253

Return and payment of tax withheld

Official textlegislature.maine.gov

Every person that is required to deduct and withhold tax under section 5250 , 5250‑B or 5255‑B shall, for each calendar quarter or other reporting period required by the State Tax Assessor, file a return on or before the last day of the month following the end of the reporting period and remit payment as prescribed by the assessor. The assessor shall prescribe the voucher required to be filed with the payments.

# 1.

General.

# 2.

Deposit in trust for assessor.

Last amended: P&SL 1969, c. 154, §F1 (NEW). PL 1971, c. 61, §9 (AMD). PL 1977, c. 477, §§20,21 (AMD). PL 1981, c. 364, §§71,72 (AMD). PL 1985, c. 535, §24 (AMD). PL 1985, c. 691, §38 (AMD). PL 1989, c. 875, §§E48,49 (AMD). PL 1991, c. 9, §E25 (AMD). PL 1991, c. 9, §E26 (AFF). PL 1993, c. 395, §22 (AMD). PL 1995, c. 657, §9 (AMD). PL 1995, c. 657, §10 (AFF). PL 2003, c. 20, §AA3 (RPR). PL 2003, c. 20, §AA6 (AFF). PL 2011, c. 240, §40 (AMD).

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In this chapter (12 sections)
  1. 5250 · Employer to withhold tax from wages
  2. 5250-A · Withholding on sales of real estate
  3. 5250-B · Withholding on pass-through entity income of nonresident…
  4. 5251 · Information statement
  5. 5251-A · Fraudulent statement or failure to furnish statement
  6. 5252 · Credit for tax withheld
  7. 5253 · Return and payment of tax withheld
  8. 5254 · Liability for withheld taxes
  9. 5255 · Failure to withhold
  10. 5255-A · Injunction
  11. 5255-B · Certain items of income under the United States Internal…
  12. 5255-C · Withholding on certain gambling winnings
Full table of contents →