Me. Stat. tit. 36 § 3214

Current through 131st (2023-2024) Legislature Chapter 684

Section 3214 - Credit for tax paid on worthless accounts

The tax paid on sales made on credit and reported by a licensed supplier, wholesaler or retailer pursuant to section 3209 that are found to be worthless and actually charged off may be credited upon the tax due on a subsequent return. If those accounts are subsequently collected by the licensed supplier, wholesaler or retailer, a tax must be paid upon the amounts so collected. The credit must be reported on the return for the month in which the charge-off occurred. [2009, c. 434, §58(AMD).]

36 M.R.S. § 3214

1983, c. 94, §§D6,9 (NEW) . 1985, c. 127, § 1 (AMD) . 1999, c. 733, § 16 (AMD) . 1999, c. 733, § 17 (AFF) . 2007, c. 438, § 84 (AMD) . 2009, c. 434, § 58 (AMD) .