125 - BUREAU OF REVENUE SERVICES
- Chapter 102 - ELECTRONIC FUNDS TRANSFER (EFT) (§ 125-102-.01 to 125-102-.12)
- Chapter 103 - RECORDKEEPING AND RETENTION (§ 125-103-1 to 125-103-9)
- Chapter 104 - FILING OF MAINE TAX RETURNS (§ 125-104-.01 to 125-104-.11)
- Chapter 110 - REQUESTS FOR ADVISORY RULINGS (§ 125-110-1 to 125-110-5)
- Chapter 201 - RULES OF PROCEDURE USED TO DEVELOP STATE VALUATION (§ 125-201-1 to 125-201-5)
- Chapter 202 - TREE GROWTH TAX LAW VALUATIONS - 2023 (§ 125-202-.01)
- Chapter 205 - CERTIFICATION OF ASSESSORS (§ 125-205-01 to 125-205-05)
- Chapter 207 - CONTROLLING INTEREST TRANSFERS (§ 125-207-01 to 125-207-06)
- Chapter 208 - GUIDELINES FOR PROFESSIONAL ASSESSING FIRMS THAT PROVIDE REVALUATION SERVICES TO MUNICIPALITIES (§ 125-208-01 to 125-208-04)
- Chapter 210 - TELECOMMUNICATIONS EXCISE TAX (§ 125-210-.01 to 125-210-.06)
- Chapter 211 - DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES (§ 125-211-01 to 125-211-02)
- Chapter 301 - SALES FOR RESALE AND SALES OF PACKAGING MATERIALS (§ 125-301-1 to 125-301-8)
- Chapter 302 - SALES TO GOVERNMENTAL AGENCIES AND EXEMPT ORGANIZATIONS (§ 125-302-1 to 125-302-5)
- Chapter 303 - SALES TO INDUSTRIAL USERS (§ 125-303-1 to 125-303-3)
- Chapter 304 - SALES AND USE TAX RETURNS AND PAYMENTS (§ 125-304-1 to 125-304-9)
- Chapter 308 - DIRECT PAY PERMITS (§ 125-308-1 to 125-308-6)
- Chapter 318 - INSTRUMENTALITIES OF INTERSTATE OR FOREIGN COMMERCE (§ 125-318-1 to 125-318-5)
- Chapter 321 - MEALS PROVIDED IN THE WILD (§ 125-321-1 to 125-321-4)
- Chapter 323 - COMMERCIAL AGRICULTURAL PRODUCTION, COMMERCIAL AQUACULTURAL PRODUCTION, COMMERCIAL FISHING, AND COMMERCIAL WOOD HARVESTING (§ 125-323-1 to 125-323-7)
- Chapter 324 - ConnectME Tax Reimbursements (Repealed)
- Chapter 325 - SALES TO TRIBES, TRIBAL MEMBERS, AND TRIBAL ENTITIES (§ 125-325-01 to 125-325-08)
- Chapter 401 - SERVICE PROVIDER TAX - RETURN AND PAYMENT OF TAX (§ 125-401-1 to 125-401-4)
- Chapter 501 - REPORTING UNDER GASOLINE TAX ACT (§ 125-501-01 to 125-501-03)
- Chapter 504 - SHRINKAGE ALLOWANCE FOR RETAIL GASOLINE DEALERS (REPEALED)
- Chapter 601 - ESTATE TAX (§ 125-601-01 to 125-601-12)
- Chapter 603 - MAINE ESTATE TAX AFTER 2012 (§ 125-603-.01 to 125-603-.13)
- Chapter 703 - EXEMPT SALES OF CIGARETTES (REPEALED)
- Chapter 801 - APPORTIONMENT (§ 125-801-01 to 125-801-12)
- Chapter 803 - INCOME TAX WITHHOLDING REPORTS AND PAYMENTS (§ 125-803-01 to 125-803-12)
- Chapter 805 - COMPOSITE FILING (§ 125-805-.01 to 125-805-.09)
- Chapter 806 - NONRESIDENT INDIVIDUAL INCOME TAX (§ 125-806-01 to 125-806-11)
- Chapter 807 - RESIDENCY (§ 125-807-01 to 125-807-10)
- Chapter 808 - CORPORATE INCOME TAX NEXUS (§ 125-808-.01 to 125-808-.07)
- Chapter 810 - MAINE UNITARY BUSINESS TAXABLE INCOME, COMBINED REPORTS, AND TAX RETURNS (§ 125-810-.01 to 125-810-.10)
- Chapter 812 - CREDIT FOR EDUCATIONAL OPPORTUNITY (§ 125-812-.01 to 125-812-.08)
- Chapter 813 - PROPERTY TAX FAIRNESS CREDIT (§ 125-813-.01 to 125-813-.06)
- Chapter 815 - DIRIGO BUSINESS INCENTIVES PROGRAM (JOINT RULE WITH DEPARTMENT OF ECONOMIC AND COMMUNITY DEVELOPMENT)
- Chapter 818 - RENEWABLE CHEMICALS TAX CREDIT (§ 125-818-01 to 125-818-04)
- Chapter 825 - TRIBAL MEMBER INCOME FROM SOURCES ON TRIBAL LAND (§ 125-825-01 to 125-825-08)
- Chapter 901 - MAINE RESIDENTS PROPERTY TAX PROGRAM (§ 125-901-.01 to 125-901-.06)
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
- Chapter 102 - ELECTRONIC FUNDS TRANSFER (EFT) (§ 125-102-.01 to 125-102-.12)
- Chapter 103 - RECORDKEEPING AND RETENTION (§ 125-103-1 to 125-103-9)
- Chapter 104 - FILING OF MAINE TAX RETURNS (§ 125-104-.01 to 125-104-.11)
- Chapter 110 - REQUESTS FOR ADVISORY RULINGS (§ 125-110-1 to 125-110-5)
- Chapter 201 - RULES OF PROCEDURE USED TO DEVELOP STATE VALUATION (§ 125-201-1 to 125-201-5)
- Chapter 202 - TREE GROWTH TAX LAW VALUATIONS - 2023 (§ 125-202-.01)
- Chapter 205 - CERTIFICATION OF ASSESSORS (§ 125-205-01 to 125-205-05)
- Chapter 207 - CONTROLLING INTEREST TRANSFERS (§ 125-207-01 to 125-207-06)
- Chapter 208 - GUIDELINES FOR PROFESSIONAL ASSESSING FIRMS THAT PROVIDE REVALUATION SERVICES TO MUNICIPALITIES (§ 125-208-01 to 125-208-04)
- Chapter 210 - TELECOMMUNICATIONS EXCISE TAX (§ 125-210-.01 to 125-210-.06)
- Chapter 211 - DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES (§ 125-211-01 to 125-211-02)
- Chapter 301 - SALES FOR RESALE AND SALES OF PACKAGING MATERIALS (§ 125-301-1 to 125-301-8)
- Chapter 302 - SALES TO GOVERNMENTAL AGENCIES AND EXEMPT ORGANIZATIONS (§ 125-302-1 to 125-302-5)
- Chapter 303 - SALES TO INDUSTRIAL USERS (§ 125-303-1 to 125-303-3)
- Chapter 304 - SALES AND USE TAX RETURNS AND PAYMENTS (§ 125-304-1 to 125-304-9)
- Chapter 308 - DIRECT PAY PERMITS (§ 125-308-1 to 125-308-6)
- Chapter 318 - INSTRUMENTALITIES OF INTERSTATE OR FOREIGN COMMERCE (§ 125-318-1 to 125-318-5)
- Chapter 321 - MEALS PROVIDED IN THE WILD (§ 125-321-1 to 125-321-4)
- Chapter 323 - COMMERCIAL AGRICULTURAL PRODUCTION, COMMERCIAL AQUACULTURAL PRODUCTION, COMMERCIAL FISHING, AND COMMERCIAL WOOD HARVESTING (§ 125-323-1 to 125-323-7)
- Chapter 324 - ConnectME Tax Reimbursements (Repealed)
- Chapter 325 - SALES TO TRIBES, TRIBAL MEMBERS, AND TRIBAL ENTITIES (§ 125-325-01 to 125-325-08)
- Chapter 401 - SERVICE PROVIDER TAX - RETURN AND PAYMENT OF TAX (§ 125-401-1 to 125-401-4)
- Chapter 501 - REPORTING UNDER GASOLINE TAX ACT (§ 125-501-01 to 125-501-03)
- Chapter 504 - SHRINKAGE ALLOWANCE FOR RETAIL GASOLINE DEALERS (REPEALED)
- Chapter 601 - ESTATE TAX (§ 125-601-01 to 125-601-12)
- Chapter 603 - MAINE ESTATE TAX AFTER 2012 (§ 125-603-.01 to 125-603-.13)
- Chapter 703 - EXEMPT SALES OF CIGARETTES (REPEALED)
- Chapter 801 - APPORTIONMENT (§ 125-801-01 to 125-801-12)
- Chapter 803 - INCOME TAX WITHHOLDING REPORTS AND PAYMENTS (§ 125-803-01 to 125-803-12)
- Chapter 805 - COMPOSITE FILING (§ 125-805-.01 to 125-805-.09)
- Chapter 806 - NONRESIDENT INDIVIDUAL INCOME TAX (§ 125-806-01 to 125-806-11)
- Chapter 807 - RESIDENCY (§ 125-807-01 to 125-807-10)
- Chapter 808 - CORPORATE INCOME TAX NEXUS (§ 125-808-.01 to 125-808-.07)
- Chapter 810 - MAINE UNITARY BUSINESS TAXABLE INCOME, COMBINED REPORTS, AND TAX RETURNS (§ 125-810-.01 to 125-810-.10)
- Chapter 812 - CREDIT FOR EDUCATIONAL OPPORTUNITY (§ 125-812-.01 to 125-812-.08)
- Chapter 813 - PROPERTY TAX FAIRNESS CREDIT (§ 125-813-.01 to 125-813-.06)
- Chapter 818 - RENEWABLE CHEMICALS TAX CREDIT (§ 125-818-01 to 125-818-04)
- Chapter 825 - TRIBAL MEMBER INCOME FROM SOURCES ON TRIBAL LAND (§ 125-825-01 to 125-825-08)
- Chapter 901 - MAINE RESIDENTS PROPERTY TAX PROGRAM (§ 125-901-.01 to 125-901-.06)