36 §5253. Return and payment of tax withheld - Maine Statutes

Title 36: TAXATION

Part 8: INCOME TAXES

Chapter 827: WITHHOLDING OF TAX

§5253. Return and payment of tax withheld

Every person required to deduct and withhold tax under this Part shall, for each calendar quarter, on or before the last day of the month following the close of the calendar quarter or such other reporting period as the assessor may require, file a withholding return and remit payment as prescribed by the assessor. The assessor shall prescribe the voucher required to be filed with the payments. [2003, c. 20, Pt. AA, §3 (NEW); 2003, c. 20, Pt. AA, §6 (AFF).]

1. General.

[ 2003, c. 20, Pt. AA, §3 (RP); 2003, c. 20, Pt. AA, §6 (AFF) .]

2. Deposit in trust for assessor.

[ 1985, c. 691, §38 (RP) .]

SECTION HISTORY

P&SL 1969, c. 154, §F1 (NEW). 1971, c. 61, §9 (AMD). 1977, c. 477, §§20,21 (AMD). 1981, c. 364, §§71,72 (AMD). 1985, c. 535, §24 (AMD). 1985, c. 691, §38 (AMD). 1989, c. 875, §§E48,49 (AMD). 1991, c. 9, §E25 (AMD). 1991, c. 9, §E26 (AFF). 1993, c. 395, §22 (AMD). 1995, c. 657, §10 (AFF). 1995, c. 657, §9 (AMD). 2003, c. 20, §AA3 (RPR). 2003, c. 20, §AA6 (AFF).