Me. Stat. tit. 36 § 1811-A
Current through 131st (2023-2024) Legislature Chapter 684
The tax paid on sales represented by accounts charged off as worthless may be credited against the tax due on a subsequent return filed within 3 years of the charge-off, but, if any such accounts are thereafter collected by the retailer, a tax must be paid upon the amounts so collected. [2007, c. 438, §49(AMD).]
36 M.R.S. § 1811-A