C.M.R. 18, 125, ch. 210 - TELECOMMUNICATIONS EXCISE TAX

  1. § 125-210-.01 - General
  2. § 125-210-.02 - Definitions
  3. § 125-210-.03 - Valuation
  4. § 125-210-.04 - Tax and interest
  5. § 125-210-.05 - Filing and payment
  6. § 125-210-.06 - Appeals

SUMMARY: This rule provides an overview of the excise tax levied on telecommunications businesses pursuant to 36 M.R.S. §457.

Notes

C.M.R. 18, 125, ch. 210
EFFECTIVE DATE:
2/13/2022- filing 2022- 017

STATUTORY AUTHORITY: 36 M.R.S. §§112, 305 , 457

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