Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 5255
Failure to withhold
Official textlegislature.maine.gov
A person who fails to deduct and withhold tax as required by this chapter is relieved from liability for that tax to the extent that the tax against which that tax may be credited has been paid, but the person is not relieved from liability for any additions to tax, penalties or interest otherwise applicable with respect to the failure to file returns and withhold and pay tax as required by this chapter.
Source: view the official text
In this chapter (12 sections)
- 5250 · Employer to withhold tax from wages
- 5250-A · Withholding on sales of real estate
- 5250-B · Withholding on pass-through entity income of nonresident…
- 5251 · Information statement
- 5251-A · Fraudulent statement or failure to furnish statement
- 5252 · Credit for tax withheld
- 5253 · Return and payment of tax withheld
- 5254 · Liability for withheld taxes
- 5255 · Failure to withhold
- 5255-A · Injunction
- 5255-B · Certain items of income under the United States Internal…
- 5255-C · Withholding on certain gambling winnings