C.M.R. 18, 125, ch. 803 - INCOME TAX WITHHOLDING REPORTS AND PAYMENTS
- § 125-803-01 - Definitions
- § 125-803-02 - General withholding requirements
- § 125-803-03 - Persons required to withhold Maine income tax
- § 125-803-04 - Withholding from wage payments
- § 125-803-05 - Withholding from non-wage payments
- § 125-803-06 - Pass-through entity withholding for nonresident members
- § 125-803-07 - Reporting
- § 125-803-08 - Form W-4ME
- § 125-803-09 - Payment
- § 125-803-10 - Electronic filing and payment
- § 125-803-11 - Registration
- § 125-803-12 - Application date
SUMMARY: This rule identifies income subject to Maine income tax withholding, prescribes the methods for determining the amount of Maine tax to be withheld, and otherwise clarifies the requirements under Maine law for withholding from wages, non-wage payments, consideration from real property sales, and pass-through entity income. It also explains the related reporting requirements, including mandated electronic filing.
Notes
AMENDED:
February 3, 1987
February 17, 1991
June 28, 1992
January 1, 1993
EFFECTIVE DATE (ELECTRONIC CONVERSION):
May 1, 1996
AMENDED:
March 23, 1996
January 1, 1997
February 11, 1998
January 1, 1999
October 15, 2003 - filing 2003-358
REPEALED AND REPLACED:
September 19, 2006 - filing 2006-409
AMENDED:
February 11, 2008 - filing 2008-69
October 14, 2008 - filing 2008-479
REPEALED AND REPLACED:
April 3, 2010 - filing 2010-109
AMENDED:
September 12, 2010
August 29, 2012
April 5, 2015 - filing 2015-057
October 8, 2016 - filing 2016-165
April 6, 2022 - filing 2022-051
STATUTORY AUTHORITY: 36 M.R.S. § 112
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