reglab/statecodes huggingface dataset:
Code of Maine Rules › 17 - DEPARTMENT OF TRANSPORTATION › 387 - Maine Pilotage Commission › Chapter 1 - RULES AND REGULATIONS › Part C - COMPLAINTS, INVESTIGATIONS & DISCIPLINARY ACTION › Section 387-1-C-3 - Complaints

Current through 2024-29, July 17, 2024
Complaints shall be submitted to the Commission in
					 writing, dated and signed. The Commission may also initiate investigations on
					 its own motion.
The complaint must include the following.
a. The specific grounds for the complaint as
				  set forth in Section
				  18 above.
b. The specific facts constituting the
				  alleged act or offense.
c. The
				  reason(s) for making the complaint.
The Commission will forward a copy of the complaint to the
					 pilot(s) that are the subject of the complaint ("respondent(s)") within 10 days
					 of receipt.
Code of Maine Rules › 17 - DEPARTMENT OF TRANSPORTATION › 387 - Maine Pilotage Commission › Chapter 1 - RULES AND REGULATIONS › Part C - COMPLAINTS, INVESTIGATIONS & DISCIPLINARY ACTION › Section 387-1-C-4 - Investigation

Current through 2024-29, July 17, 2024
a.
Determination to Investigate
.
				  The Commission, through its Complaint Officer, will determine whether the
				  complaint, if accepted as true, is a matter within its jurisdiction and
				  warrants investigation. If the Complaint Officer determines an investigation is
				  not warranted, the Complaint Officer will make a recommendation not to
				  investigate and to dismiss the complaint. Such recommendation must include the
				  reason(s) therefor. The Commission will consider such recommendation and
				  determine whether or not to investigate.
b.
Initial Investigation
. If the
				  Complaint Officer or the Commission determines that an investigation is
				  warranted, the Complaint Officer will conduct an initial investigation
				  sufficient to determine whether there exist reasonable grounds to support a
				  formal hearing. Such investigation shall include an opportunity of the subject
				  pilot(s) to respond to the complaint.
During such initial investigation, the Complaint Officer
					 may negotiate, but not execute, consent agreements that effectively address the
					 issues raised in the complaint through such measures as voluntary surrender of
					 a license or endorsements, operational changes, equipment changes, and
					 additional education and training.
c.
Complaint Officer's
				  Recommendation
. Upon conclusion of the initial investigation, the
				  Complaint Officer will recommend to the full Commission that it:
(1) dismiss the complaint because there are
				  no reasonable grounds for the complaint,
(2) execute a consent agreement,
(3) proceed on the complaint and to schedule
				  a hearing on the matter, or
(4) take
				  such other affirmative action as will effectively address the issues raised in
				  the complaint.
The Commission will consider such recommendation and
					 determine how to proceed. If the decision is to proceed to hearing, at this
					 time, and not before, a complaint number will be assigned, a hearing will be
					 scheduled, and the matter will be placed on a Commission
					 agenda.
Code of Maine Rules › 17 - DEPARTMENT OF TRANSPORTATION › 387 - Maine Pilotage Commission › Chapter 1 - RULES AND REGULATIONS › Part C - COMPLAINTS, INVESTIGATIONS & DISCIPLINARY ACTION › Section 387-1-C-5 - Hearing

Current through 2024-29, July 17, 2024
The respondent(s) shall be provided at least 30 days
					 written notice of the hearing as provided by
Maine Administrative
					 Procedure Act
,
					 5 M.R.S. §§9051
et seq
. The notice shall specify the nature and substance of
					 such complaint and shall be served personally or by certified mail addressed to
					 such pilot at his last and usual place of abode.
All hearings shall be adjudicatory proceedings held in
					 accordance with the
Maine Administrative Procedure Act
,
					 5 M.R.S. §§9051
et seq.
Code of Maine Rules › 17 - DEPARTMENT OF TRANSPORTATION › 387 - Maine Pilotage Commission › Chapter 1 - RULES AND REGULATIONS › Part C - COMPLAINTS, INVESTIGATIONS & DISCIPLINARY ACTION › Section 387-1-C-6 - Confidentiality Pending Investigation

Current through 2024-29, July 17, 2024
a. During the
				  pendency of an investigation, all complaints and investigative records of the
				  Commission shall be confidential. The Commission and all pilot complainants
				  shall not knowingly disclose or cause to be disclosed any information contained
				  in or relating to the subject matter of the complaint to any person except the
				  members of the Commission or the Commission Administrator. Those records shall
				  become public records upon the conclusion of the investigation unless
				  confidentiality is required by some other provision of law.
For purposes of this Section, an investigation is
					 concluded when:
(1) A notice of an
				  adjudicatory hearing under
				  5 M.R.S. §§9051
et seq.
has been issued;
(2) The complaint has been listed on a
				  meeting agenda of the Commission;
(3) A consent agreement has been executed;
				  or
(4) A letter of dismissal has
				  been issued or the investigation has otherwise been closed.
Code of Maine Rules › 17 - DEPARTMENT OF TRANSPORTATION › 387 - Maine Pilotage Commission › Chapter 1 - RULES AND REGULATIONS › Part C - COMPLAINTS, INVESTIGATIONS & DISCIPLINARY ACTION › Section 387-1-C-7 - Decision

Current through 2024-29, July 17, 2024
After hearing, the Commission may take any action allowed
					 by law that is necessary to address the issues raised in the complaint
					 including requiring additional education, training, experience, and/or
					 suspension or revocation of licenses. Such decision shall be written and
					 otherwise in compliance with
Maine Administrative Procedure
					 Act
,
					 5 M.R.S. §§9051
et seq
. The decision shall be the final agency action of the
					 Commission.
Code of Maine Rules › 17 - DEPARTMENT OF TRANSPORTATION › 387 - Maine Pilotage Commission › Chapter 1 - RULES AND REGULATIONS › Part C - COMPLAINTS, INVESTIGATIONS & DISCIPLINARY ACTION › Section 387-1-C-8 - Appeal

Current through 2024-29, July 17, 2024
In order to appeal, any person aggrieved by a decision of
					 the Commission with respect to any disciplinary action or any application for,
					 or denial of, a pilot's license must appeal to the Superior Court, Kennebec
					 County, in accordance with the
Maine Administrative Procedure
					 Act
and Rule 80C of the
Maine Rules of Civil
					 Procedure
.
Code of Maine Rules › 17 - DEPARTMENT OF TRANSPORTATION › 387 - Maine Pilotage Commission › Chapter 1 - RULES AND REGULATIONS › Part D - GENERAL PROVISIONS › Section 387-1-D-1 - Access to Records

Current through 2024-29, July 17, 2024
All records of all pilotage associations as well as any
					 individual pilot shall be made available to the Commission upon written
					 request. Such requests shall indicate the reason(s) why the records are sought.
					 An individual pilot or pilot association shall comply with this request within
					 fourteen (14) days.
Code of Maine Rules › 17 - DEPARTMENT OF TRANSPORTATION › 387 - Maine Pilotage Commission › Chapter 1 - RULES AND REGULATIONS › Part D - GENERAL PROVISIONS › Section 387-1-D-2 - Requirements of Other Government Agencies

Current through 2024-29, July 17, 2024
All persons subject to these rules shall be responsible to
					 the Commission for complying with all applicable state and federal laws, rules,
					 and regulations.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 101 - GENERAL ADMINISTRATIVE PROVISIONS › Section 125-101-.01 - RECONSIDERATION PROCESS

Current through 2024-29, July 17, 2024
A. Interest, as
				calculated under  36 M.R.S. §186, continues to accrue throughout the
				entire reconsideration process under  36 M.R.S. §151 until the underlying
				tax liability is abated or waived by the State Tax Assessor ("Assessor") or
				paid by the taxpayer.
B. Penalties,
				including penalties calculated under  36 M.R.S. §§187-B  or  5228(5),
				that would otherwise accrue during the reconsideration process under  36 M.R.S.
				§151 shall be waived or abated by the Assessor when the taxpayer timely
				files a petition for reconsideration with Maine Revenue Services of the
				assessment or other determination resulting in the penalties. This penalty
				waiver or abatement is a permanent waiver or abatement. If the underlying tax
				liability is upheld by the Assessor during the reconsideration process and that
				liability is considered final, the penalty accrual shall resume.
C. For purposes of this rule, a taxpayer's
				liability that is subject to reconsideration is considered "final" when the
				taxpayer, with respect to such liability, has no further right of
				administrative or judicial review.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 102 - ELECTRONIC FUNDS TRANSFER (EFT) › Section 125-102-.02 - MANDATORY EFT PARTICIPATION

Current through 2024-29, July 17, 2024
A.
EFT
mandate.
1. Effective until December 31, 2021,
				any person with a combined tax liability during the 12-month period ending June
				30th of the prior calendar year of $10,000 or more is required, upon
				notification by MRS, to remit all Maine tax payments electronically, using
				either the ACH credit method or ACH debit method, for any payment for which an
				electronic processing method is provided by the State Tax Assessor. This
				requirement does not apply to property taxes imposed by 36 M.R.S., Part 2,
				Commercial Forestry excise taxes imposed by 36 M.R.S., Part 4, and any
				assessment derived from a criminal investigation. Once a taxpayer has been
				required to remit tax electronically under this provision, the taxpayer must
				continue to remit taxes electronically in future years, without regard to the
				$10,000 threshold, unless that taxpayer obtains a waiver from participation as
				provided in this rule.
2. Effective
				January 1, 2022, any person with a combined annual tax liability of $10,000 or
				more is required to remit all Maine tax payments electronically for which an
				electronic processing method is provided by the State Tax Assessor and must
				continue to remit taxes electronically in future years, without regard to their
				combined annual tax liability, unless the taxpayer obtains a waiver from
				participation as provided in this rule. Any person who has not previously been
				required to make tax payments electronically pursuant to this rule who becomes
				subject to the requirement on or after January 1, 2022, will be allowed until
				March 1st of the calendar year they first become
				subject to the requirement to come into compliance with the electronic payment
				requirement.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 102 - ELECTRONIC FUNDS TRANSFER (EFT) › Section 125-102-.03 - EFT PAYMENT METHODS

Current through 2024-29, July 17, 2024
A.
Generally.
A taxpayer may use either the ACH credit method or the
				ACH debit method to make an EFT payment. A taxpayer must have an existing tax
				account with MRS to which an EFT payment may be made. Generally, a business
				taxpayer must submit an Application for Tax Registration to establish a tax
				account with MRS either by filing online through the Maine Tax Portal or via
				the downloadable application form, both of which are available at
https://revenue.maine.gov
.
B.
ACH credit method.
All
				taxpayers submitting a payment using the ACH credit method must do so using the
				CCD+ and TXP format, unless use of a different format is approved by MRS. The
				taxpayer must utilize a financial institution that supports the ACH credit
				method and must provide an electronic file to the institution in a specified
				format. MRS will provide the file specifications to the taxpayer upon request
				via the
Electronic Funds Transfer Application - ACH Credit
available on the MRS website.
C.
ACH debit method.
Pre-registration is not required if an ACH debit
				payment is initiated on an electronically filed return submitted via the Maine
				Tax Portal or E-File.
D.
Service providers.
Service providers must use the ACH credit
				method unless funds are withdrawn directly from client bank accounts, in which
				case the ACH debit method must be used. Service providers using the ACH debit
				method must pre-register each client separately with MRS. Service providers
				that remit via the ACH credit method on behalf of 25 or more taxpayer accounts
				may request to submit the payments using the CTX format.
E.
Information provided to
				taxpayers.
MRS will provide the following information to taxpayers
				electing to use an ACH payment method:
1.
				General EFT program information and instructions;
2. Tax-specific information; and
3. ACH credit method addendum record layout
				for each type of tax payment and depository bank information, or ACH debit
				method data input instructions, whichever applies.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 102 - ELECTRONIC FUNDS TRANSFER (EFT) › Section 125-102-.04 - PAYMENTS

Current through 2024-29, July 17, 2024
A.
Due date.
A tax payment,
				whether submitted via EFT or otherwise, is due on the date required by Maine
				tax law or regulation. The taxpayer is responsible for ensuring that MRS
				receives tax payments timely.
B.
ACH credit method.
An ACH credit method payment must be accepted
				by the taxpayer's financial institution at least one business day prior to the
				payment due date to ensure that the payment is credited to the taxpayer's tax
				account by the payment due date.
C.
Service providers.
A service provider using the ACH credit method
				and CTX must use its own name in field 3, positions 5 through 20 of the '5,'
				"Company/Batch Header Record" of the ACH file. A service provider must also use
				its own Employer Identification Number in field 7, positions 40 through 54 of
				the '6,' CTX Corporate Entry Detail Record" of the ACH file when using the ACH
				credit method and CTX format to make tax payments.
Service providers using the CTX format must transmit a
				  separate, unique ACH file for each designated financial institution account
				  number.
D.
Value of
				payment; Fees.
EFT payments, intra-bank transfers, and wire transfers
				must be in U.S. funds. Any financial institution or third-party fees are the
				responsibility of the taxpayer.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 102 - ELECTRONIC FUNDS TRANSFER (EFT) › Section 125-102-.05 - REQUEST FOR WAIVER FROM MANDATORY EFT PARTICIPATION

Current through 2024-29, July 17, 2024
For good cause, a taxpayer or service provider may request in
				  writing that MRS waive the mandatory EFT participation The following is
				  generally considered to constitute good cause:
A. The taxpayer can demonstrate that the tax
				liability for subsequent tax periods will decline to an amount below the EFT
				threshold and that the tax liability will not increase in the foreseeable
				future to an amount that will exceed the threshold. This subsection does not
				apply to an REW remitter or to a person remitting Maine income tax
				withholding.
B. The taxpayer's tax
				liability is the result of an unusual event unique to the tax period that is
				the cause for exceeding the EFT threshold This subsection does not apply to an
				REW remitter or to a person remitting Maine income tax withholding.
C. The taxpayer is under the payroll
				administration of the federal government.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 102 - ELECTRONIC FUNDS TRANSFER (EFT) › Section 125-102-.06 - PRENOTIFICATIONS AND TESTS

Current through 2024-29, July 17, 2024
A.
ACH credit
				method.
It is recommended that a taxpayer submit an error-free
				prenotification test at least six (6) business days prior to submitting an EFT
				payment to MRS using the ACH credit method. A prenotification test is required
				for each financial institution account. Each prenotification test must be
				submitted in compliance with CCD+ specifications and must include the addendum
				record information.
B.
ACH
				debit method.
The Maine Tax Portal will automatically perform a
				prenotification test on all ACH debit transactions submitted via the
				portal.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 102 - ELECTRONIC FUNDS TRANSFER (EFT) › Section 125-102-.07 - CTX FILES

Current through 2024-29, July 17, 2024
A.
Generally.
Any person remitting for 25 or more separate taxpayer
				accounts may submit payments to MRS using the ACH credit method and CTX
				format.
B.
Testing
				required.
A person making a request under this section to use the ACH
				credit method and CTX format must, at least six (6) business days prior to
				submitting an EFT payment to MRS, submit an error-free prenotification test.
				The prenotification test must include a minimum of two (2), and a maximum of
				eight (8), test payment transactions. Payments must include addendum
				information for valid active taxpayer accounts submitted in the format required
				by MRS specifications.
C.
File processing.
MRS will confirm that the dollar amount deposited
				equals the sum of dollar amounts contained in the addendum records file for
				each tax payment. If the amounts are not equal, the file will not be processed
				by MRS.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 102 - ELECTRONIC FUNDS TRANSFER (EFT) › Section 125-102-.08 - EMERGENCIES

Current through 2024-29, July 17, 2024
If an otherwise required ACH transaction cannot be made due
				  to circumstances beyond the payer's control, the payer must remit the amount
				  due by other means, including wire transfer, intra-bank transfer, or by check.
				  To ensure accurate, timely processing, the payer must provide MRS with the
				  following information if paying by wire transfer or intra-bank transfer:
A. Payment amount;
B. Settlement date;
C. Taxpayer name;
D. Taxpayer identification number;
E. Tax payment type code or payment
				description;
F. Tax period for
				which the payment is made; and
G.
				Maine State Government depository bank account number.
A payment by check must be accompanied by the related tax
				  return or document or the payer must provide the taxpayer name, taxpayer
				  identification number, the tax type to which the payment is directed, reporting
				  period for which payment is made, contact person, and telephone
				  number.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 102 - ELECTRONIC FUNDS TRANSFER (EFT) › Section 125-102-.09 - PROBLEM RESOLUTION

Current through 2024-29, July 17, 2024
A.
Research
				services.
Generally, MRS will, upon request, make reasonable efforts to
				assist taxpayers in resolving payment discrepancies, including whether or not a
				particular payment has been received. This request must be submitted in writing
				and must provide the following information:
1.
				Requester's name if not the taxpayer;
2. Taxpayer name and phone number;
3. Settlement date;
4. Maine State Government depository bank
				account number;
5. Payment
				amount;
6. Taxpayer identification
				number;
7. Tax payment type code or
				payment description; and
8. If ACH
				debit method, the payment confirmation number.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 102 - ELECTRONIC FUNDS TRANSFER (EFT) › Section 125-102-.10 - INTEREST AND PENALTIES

Current through 2024-29, July 17, 2024
A.
Generally.
Payments made by EFT are subject to the interest and
				penalty provisions of 36 M.R.S., including §§ 186, 187-A, and
				187-B.
B.
Insufficient
				funds.
EFT deposits to a designated Maine State Government bank account
				that are reversed by the State's depository bank due to insufficient funds in
				the originator's account are subject to the insufficient funds penalty provided
				by  36 M.R.S. §187-B(5). When a payment is returned for insufficient funds
				due to a change in financial institution or bank account number by the
				taxpayer, the insufficient funds penalty will be imposed where the taxpayer has
				not followed the provisions of this rule. In circumstances where the State has
				changed financial institutions or depository bank account numbers, payments
				returned for insufficient funds will incur the insufficient funds penalty when
				MRS has notified the taxpayer in writing of the change.
C.
Failure to remit
				electronically.
A taxpayer that is required to remit taxes via EFT that
				fails to do so is liable for the EFT penalty pursuant to  36 M.R.S. §
										187-B(5-A).
D.
Waiver or
				abatement of penalties.
A taxpayer may request waiver or abatement of a
				payment-related penalty for reasonable cause in accordance with  36 M.R.S.
				§187-B(7). The request must be made in writing within 60 days after
				receipt of notice of the assessment or determination in accordance with  36
				M.R.S. §151. However, the insufficient funds penalty under  36 M.R.S.
				§187-B(5) is
not
subject to waiver or abatement. In
				addition, for purposes of the EFT program, the State Tax Assessor may make a
				finding of reasonable cause when the State Tax Assessor determines that the
				taxpayer has made a good-faith effort to remit payment in accordance with this
				rule. In determining whether a good-faith effort has been made, the State Tax
				Assessor will consider:
1. In the case of a
				taxpayer or service provider using the ACH credit method, whether written
				documentation is provided from company or bank records substantiating the
				taxpayer's belief that a timely payment was initiated;
2. In the case of a taxpayer or service
				provider using the ACH debit method, whether the person provides documentation
				of a payment confirmation number provided by MRS or its service provider
				showing that the payment was initiated timely;
3. Written documentation substantiating a
				bank error;
4. Whether an ACH or
				other system failure beyond the taxpayer's control occurred; and
5. Whether remittance to satisfy the
				underpayment is made in a timely manner.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 102 - ELECTRONIC FUNDS TRANSFER (EFT) › Section 125-102-.11 - TAXPAYER AND SERVICE PROVIDER RESPONSIBILITIES

Current through 2024-29, July 17, 2024
A.
Generally.
Persons that remit
				electronically must maintain adequate documentation to substantiate the
				initiation of an EFT payment.
B.
ACH credit method program.
Taxpayers and service providers that
				remit using the ACH credit method must ensure that their financial institution
				is able to support that method of payment to the State of Maine. MRS is not
				responsible for instruction on the usage and reliability of the products and
				services of financial institutions or other companies, nor for fees charged by
				financial institutions, service providers, and others. Taxpayers and service
				providers remitting by ACH credit method are responsible for the proper use of
				all software and services used to remit payments via EFT. MRS will provide ACH
				file layouts upon request.
C.
ACH debit method program.
Taxpayers must follow all debit program
				instructions issued by MRS. Taxpayers must maintain a record of the
				confirmation number or sequence provided when an ACH debit method payment is
				initiated, the payment amount, the payment initiation date, the tax reporting
				period, and the taxpayer identification number related to the
				payment.
D.
Recordkeeping
				requirements.
The recordkeeping requirements for EFT remitters are
				governed by  36 M.R.S. §135, subsection 1.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 103 - RECORDKEEPING AND RETENTION › Section 125-103-1 - Definitions

Current through 2024-29, July 17, 2024
1. "Assessor" means the State Tax Assessor or
				any designated agent.
2. "Database
				management system" means a software system that controls, relates, retrieves,
				and provides access to data stored in a database.
3. "Electronic data interchange" or "EDI"
				means the computer-to-computer exchange of business transactions in a
				standardized, structured electronic format.
4. "Hard-copy record" means any document,
				record, report, or data compilation printed on paper.
5. "Machine-sensible record" means a
				collection of related information in an electronic format. Machine-sensible
				records do not include hard-copy records that are created or recorded on paper
				or stored in or by an imaging system such as a microfilm, microfiche, or
				storage-only imaging system.
6.
				"Storage-only imaging system" means a system of computer hardware and software
				that provides for the storage, retention, and retrieval of documents originally
				created on paper. It does not include any system, or part of a system, that
				manipulates or processes information or data contained on a document in any
				manner other than to reproduce the document in hard copy or as an optical
				image.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 103 - RECORDKEEPING AND RETENTION › Section 125-103-2 - Recordkeeping requirements-Generally; for registered retailers

Current through 2024-29, July 17, 2024
1. Every taxpayer, including every retailer
				required to be registered under 36 M.R.S., Chapter 211 and every service
				provider required to be registered under 36 M.R.S., Chapter 358, must maintain
				all records that are necessary to determine the correct tax liability. All
				required records must be made available on request by the Assessor as required
				by
				36 M.R.S.
				§112(4).
2. A taxpayer that captures the required
				records in machine-sensible format must maintain those records for as long as
				is required by
				36 M.R.S.
				§135(1) and Section 9
				of this rule. In the case of sales tax, this means at least 6 years. These
				records must upon request be made available to the Assessor in machine-sensible
				format as described in Section 5, including permitting the transfer of the
				records onto a laptop or other computer in the possession and control of the
				Assessor.
3. A taxpayer may
				demonstrate tax compliance with hard-copy documents or reproductions thereof,
				in whole or in part, whether or not the taxpayer also has retained or has the
				capability to retain records on electronic or other storage media in accordance
				with this rule. However, this subsection does not relieve the taxpayer of the
				obligation to comply with subsection 2.
4. Records kept by a taxpayer doing business
				in this State must include all bills, receipts, cash register tapes, sales
				invoices, purchase invoices, and any other documentation supporting the entries
				made in the books of account and ledgers typically maintained by the prudent
				business person, as well as all related reports produced from these records.
				The records must also include all documents, schedules, or work papers used in
				connection with the preparation of tax returns filed by the retailer or other
				taxpayer.
Taxpayers must maintain at a minimum the following
				  information:
A. Detailed records of
				all taxable sales of tangible personal property made in Maine, including all
				components of the total sale price of suchsales.
B. Detailed records of all taxable sales of
				taxable services made in Maine, including all components of the total sale
				price of suchsales.
C. Detailed
				records of all exempt sales of tangible personal property or taxable services
				made in Maine, including all components of the total sale price of
				suchsales.
D. Detailed records of
				all purchases of tangible personal property and taxable services purchased for
				use or consumption in Maine, including all components of the total purchase
				price of suchitems.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 103 - RECORDKEEPING AND RETENTION › Section 125-103-3 - Recordkeeping requirements-machine-sensible records

Current through 2024-29, July 17, 2024
1.
General requirements
A. Machine-sensible records used to establish
				tax compliance must contain sufficient transaction-level detail information so
				that the details underlying the machine-sensible records can be identified and
				made available to the Assessor upon request. A taxpayer may discard duplicated
				records and redundant information provided that the taxpayer's responsibilities
				under this rule are met.
B. At the
				time of an audit, the retained records must be capable of being retrieved and
				converted to a standard record format.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 103 - RECORDKEEPING AND RETENTION › Section 125-103-4 - Records maintenance requirements

Current through 2024-29, July 17, 2024
1. The
				taxpayer's computer hardware or software must accommodate the extraction and
				conversion of retained machine-sensible records.
2. Maine Revenue Services recommends that
				taxpayers refer to the standards established by the federal National Archives
				and Record Administration (NARA) for guidance on the maintenance and storage of
				electronic records, such as the labeling of records, the location and security
				of the storage environment, the creation of back-up copies, and the use of
				periodic testing to confirm the continued integrity of the records. The NARA
				standards may be found at 36 Code of Federal Regulations, Part 1234.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 103 - RECORDKEEPING AND RETENTION › Section 125-103-5 - Access to machine-sensible records

Current through 2024-29, July 17, 2024
Unless the taxpayer and the Assessor agree in writing on
				  other means of providing access to machine-sensible records, upon the
				  Assessor's request the taxpayer must provide the Assessor, either directly or
				  through a third party, with all requested records in bulk and in a media form
				  acceptable to the Assessor or a standard record format specified by the
				  Assessor, and with the transaction-level detail deemed necessary by the
				  Assessor to determine the correct tax liability.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 103 - RECORDKEEPING AND RETENTION › Section 125-103-6 - Taxpayer responsibility and discretionary authority

Current through 2024-29, July 17, 2024
1. To meet the requirements of Section 3, a
				taxpayer may create files solely for the use of the Assessor. For example, if
				the taxpayer uses a database management system, the taxpayer may create and
				retain a file that contains the transaction-level detail from the database
				management system and that meets the requirements of Section
				3. The taxpayer must document the
				process that created the separate file to show the relationship between that
				file and the original records.
2. A
				taxpayer may contract with a third party to provide custodial or management
				services of the records. Such a contract does not relieve the taxpayer of its
				responsibilities under this rule.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 103 - RECORDKEEPING AND RETENTION › Section 125-103-7 - Alternative storage media

Current through 2024-29, July 17, 2024
1. For purposes of
				storage and retention, a taxpayer may convert hard-copy documents generated or
				received in the normal course of business and required to be retained under
				this rule to microfilm, microfiche, or other storage-only imaging systems and
				may discard the original hard-copy documents, provided the conditions of this
				section are met. Documents that may be stored on these media include, but are
				not limited to, general books of account, journals, voucher registers, general
				and subsidiary ledgers, and supporting records of details, such as sales
				invoices, purchase invoices, exemption certificates, credit memoranda, bills of
				lading, and delivery tickets.
2.
				Microfilm, microfiche, and other storage-only imaging systems must meet the
				following requirements:
A. Documentation
				establishing the procedures for converting the hard-copy documents to
				microfilm, microfiche, or other storage-only imaging system must be maintained
				and made available upon request. The documentation must include, at a minimum,
				a sufficient description to allow an original document to be followed through
				the conversion system as well as internal procedures established for inspection
				and quality assurance.
B.
				Procedures must be established for the effective identification, processing,
				storage, and preservation of the stored documents and for making them available
				for the period they are required to be retained by
				36 M.R.S.
				§135 (see Section 9 below).
C. Upon request by the Assessor, a taxpayer
				must provide facilities and equipment for reading, locating, and reproducing
				any documents maintained on microfilm, microfiche, or other storage-only
				imaging systems so that records may be reviewed in a prompt and efficient
				manner.
D. When displayed on
				storage-only imaging equipment or reproduced on paper, the documents must
				exhibit a high degree of legibility and readability. For this purpose,
				legibility is defined as the quality of a letter or numeral that enables the
				observer to identify it positively and quickly to the exclusion of all other
				letters or numerals. Readability is defined as the quality of a group of
				letters or numerals being recognizable as words or complete numbers.
E. All data stored on microfilm, microfiche,
				or other storage-only imaging systems must be maintained and arranged in a
				manner that permits the expeditious location of any particular
				record.
F. There must be no
				substantial evidence that the microfilm, microfiche or other storage-only
				imaging system lacks authenticity or integrity.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 103 - RECORDKEEPING AND RETENTION › Section 125-103-8 - Effect on hard-copy recordkeeping requirements

Current through 2024-29, July 17, 2024
1. Except as otherwise provided in this
				section, the provisions of this rule do not relieve taxpayers of the
				responsibility to retain hard-copy records that are generated or received in
				the ordinary course of business as required by existing law and
				rules.
2. If hard-copy records are
				not generated or received in the ordinary course of transacting business (e.g.,
				when the taxpayer uses electronic data interchange technology), such hard-copy
				records need not be created.
3.
				Hard-copy records generated at the time of a transaction using a credit or
				debit card or electronic funds transfer must be retained unless all the details
				necessary to determine the correct tax liability relating to the transaction
				are subsequently received and retained by the taxpayer in accordance with this
				rule. Such details include those listed in Section
				3.
4. This rule does not preclude the Assessor
				from requiring the taxpayer to provide hard-copy printouts in lieu of retained
				machine-sensible records at the time of an audit.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 103 - RECORDKEEPING AND RETENTION › Section 125-103-9 - Records retention-time period

Current through 2024-29, July 17, 2024
Records required to be retained pursuant to the terms of this
				  Rule must be retained for the same time period as all other records are
				  required to be kept for the applicable tax. Title
				  36 M.R.S.
				  §135 requires that records pertaining to
				  the Maine Income Tax (36 M.R.S., Part 8), the Maine Estate Tax (36 M.R.S.,
				  Chapters 575 and 577) and the Maine Mining Excise Tax (36 M.R.S., Chapter 371)
				  must be retained as long as is required by applicable federal law and
				  regulation. Records pertaining to the Special Fuel Tax user reports filed
				  pursuant to
				  36
				  M.R.S. §3209(2) and the
				  International Fuel Tax Agreement must be retained for at least 4 years. Records
				  pertaining to all other taxes imposed by Title 36 of the Maine Revised Statutes
				  must be retained for a period of at least 6 years. All records must be kept in
				  such a manner as to ensure their security and accessibility for inspection by
				  the Assessor.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 104 - FILING OF MAINE TAX RETURNS › Section 125-104-.01 - DEFINITIONS

Current through 2024-29, July 17, 2024
As used in this rule, the following terms have the following
				  meanings:
A. "Electronic filing" or
				"Electronic data submission" means the submission of return or document
				information using a computer, the internet, or any other means of electronic
				submission of data in a manner prescribed by the State Tax Assessor
				("Assessor") where the return or document information is electronically
				accepted by the Assessor. Specifications for the manner of the transfer of data
				may be found on the Maine Tax Portal, Maine Revenue Services ("MRS") website or
				by contacting MRS.
B. "Maine tax
				return" means any Maine tax return for purposes of 36 M.R.S. § 193
				(original or amended return) for which MRS provides a program for electronic
				filing or electronic data submission, including, but not limited to, individual
				income tax returns, sales/use tax returns, service provider tax returns, income
				tax withholding returns (Forms 941ME), pass-through entity withholding returns
				(Form 941P-ME), real estate withholding returns (Forms REW-1-1040, REW-1-1041,
				REW-1-1120), annual reconciliations of Maine income tax withheld (Form W-3ME),
				corporate income tax returns, real estate transfer tax declarations, franchise
				tax returns, insurance tax returns, fuel tax returns (gasoline distributor tax,
				special fuel tax), and special tax returns.
C. "Person" means an individual, firm,
				partnership, association, society, club, corporation, financial institution,
				estate, trust, business trust, receiver, assignee, or any other group or
				combination acting as a unit, other than the State or Federal Government or any
				political subdivision or agency of either government.
D. "Prepares" means completes Maine tax
				returns directly or through employees.
E. "REW filer" means a person, such as a
				title company, broker, or other Real Estate Withholding ("REW") preparer that
				files Maine real estate withholding tax remittance forms pursuant to  36 M.R.S.
				§5250-A on behalf of a buyer of Maine real property.
F. "Software developer" means a person that
				develops computer-generated forms or payroll services that are used in
				connection with Maine tax laws.
G.
				"Special tax" means the blueberry tax, cannabis excise tax, cigarette tax,
				health care provider tax, hospital tax, initiator of deposit tax, mahogany
				quahog tax, milk handling fee, potato tax, railroad tax, or tobacco
				tax.
H. "Tax return preparer or
				preparer" means a person who prepares Maine tax returns or who employs one or
				more persons to prepare Maine tax returns. An employee of a tax return preparer
				is not considered a tax return preparer for purposes of this rule.
I. "Threshold amount" means, for the taxable
				year, the sum of the applicable Maine standard deduction amount and the Maine
				personal exemption amount for each taxpayer and for each dependent.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 104 - FILING OF MAINE TAX RETURNS › Section 125-104-.02 - GENERAL FILING REQUIREMENTS - INDIVIDUAL INCOME TAX RETURNS

Current through 2024-29, July 17, 2024
A.
Resident individuals
. Unless
				an exception applies, a Maine income tax return is required to be filed by
				every resident individual:
1. Who is required
				to file a federal income tax return for the taxable year; or
2. Who has a Maine individual income tax
				liability (before tax credits) for the taxable year under 36 M.R.S., Part
				8.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 104 - FILING OF MAINE TAX RETURNS › Section 125-104-.03 - MANDATORY PARTICIPATION

Current through 2024-29, July 17, 2024
A.
Individual
				income tax returns.
A tax return preparer must file by electronic data
				submission all Maine tax returns for individual income tax, unless:
1. During the previous calendar year, the tax
				return preparer prepared 10 or fewer Maine tax returns for individual income
				tax; or
2. The taxpayer refuses to
				allow the return to be filed by electronic data submission and the tax return
				preparer notes the refusal in the taxpayer's records.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 104 - FILING OF MAINE TAX RETURNS › Section 125-104-.04 - REQUEST FOR WAIVER FROM MANDATORY PARTICIPATION

Current through 2024-29, July 17, 2024
The Assessor shall waive the mandatory participation
				  requirement under section .03 where the Assessor determines that the
				  requirement may cause undue hardship. A person subject to mandatory
				  participation under this rule may request a waiver from participation by
				  submitting a waiver request in writing that indicates with specificity the tax
				  type for which the waiver is requested, the undue hardship that will result
				  from compliance with the electronic filing requirements, and the date by which
				  the person intends to be in compliance. A determination by the Assessor under
				  this section is subject to the administrative appeal provisions of  36 M.R.S.
				  §151.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 104 - FILING OF MAINE TAX RETURNS › Section 125-104-.05 - PENALTIES

Current through 2024-29, July 17, 2024
Any person that fails to file returns electronically as
				  required by this rule is liable for the penalty under  36 M.R.S. §
										187-B(5-B). Penalties shall be waived or abated for reasonable cause pursuant
				  to  36 M.R.S. §187-B(7).
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 104 - FILING OF MAINE TAX RETURNS › Section 125-104-.06 - SOFTWARE SPECIFICATIONS

Current through 2024-29, July 17, 2024
Software developers are required by this rule to include 2-D
				  barcodes pursuant to MRS specifications on all Maine substitute forms produced
				  by the software developer. The Assessor shall waive the mandatory participation
				  requirement under section .03 where the Assessor determines that the
				  requirement may cause undue hardship. A software developer subject to this
				  section may request a waiver from participation by submitting a waiver request
				  in writing that indicates with specificity the undue hardship that will be
				  caused by complying with this section. A determination by the Assessor under
				  this section is not subject to the administrative appeal provisions of  36
				  M.R.S. §151.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 104 - FILING OF MAINE TAX RETURNS › Section 125-104-.07 - APPLICATION DATE

Current through 2024-29, July 17, 2024
Except where otherwise stated, this Rule applies to tax
				  periods beginning on or after January 1, 2016.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 110 - REQUESTS FOR ADVISORY RULINGS › Section 125-110-.01 - DEFINITIONS

Current through 2024-29, July 17, 2024
As used in this Rule, "Advisory Ruling" means a written
				  letter issued as an advisory ruling pursuant to  5 M.R.S.A. §9001 by the
				  Assessor or a Division Director of MRS about the applicability of any tax law
				  or rule administered by MRS to a particular person making the request (or
				  "requester").
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 110 - REQUESTS FOR ADVISORY RULINGS › Section 125-110-.02 - FORM OF REQUEST

Current through 2024-29, July 17, 2024
A request for an Advisory Ruling shall be in writing.
Nothing in this Rule limits requesters or their
				  representatives from making written or unwritten informal requests to MRS staff
				  for general guidance with respect to the application and administration of
				  Maine tax law.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 110 - REQUESTS FOR ADVISORY RULINGS › Section 125-110-.03 - ELEMENTS OF REQUEST FOR ADVISORY RULING

Current through 2024-29, July 17, 2024
A request for an Advisory Ruling shall include the
				  following:
A.
Statement of
				Material Facts
B.
Legal Basis
The request shall state the ruling requested and explain the
				  legal basis for that requested ruling.
C.
Statement of Any Pending
				Examination, Audit, Reconsideration, or Litigation
The request shall state whether the person making the request
				  is currently under MRS examination, audit, administrative reconsideration, or
				  judicial review with respect to the issue(s) raised by the request for an
				  Advisory Ruling.
D.
Declarations and Signature
The Advisory Ruling request must be signed and dated by the
				  requester or the requester's authorized representative and accompanied by
				  declarations that are substantially in the following form:
"I declare that I have examined this request for an advisory
				  ruling and to the best of my knowledge and belief the information presented in
				  support of the requested ruling is true and complete. I have reviewed the
				  provisions in  36 M.R.S. §191(2)(UU), which, among other things, states
				  that Maine Revenue Services may disclose advisory rulings in certain situations
				  in redacted format so as not to reveal information from which the taxpayer may
				  be identified. I also understand that Maine Revenue Services may decline to
				  issue an advisory ruling, either in whole or in part."
E.
Supporting
				Documents
A requester, or requester's authorized representative, should
				  submit copies of documents pertinent to the Advisory Ruling request. Original
				  documents should not be submitted. All documents submitted to MRS become part
				  of MRS's file and will not be returned.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 110 - REQUESTS FOR ADVISORY RULINGS › Section 125-110-.04 - SUBMITTING A REQUEST

Current through 2024-29, July 17, 2024
A request for an advisory ruling submitted by mail should be
				  sent to the following mailing address:
Maine Revenue Services
Attn:
[insert name of MRS Division]
24 State House Station
Augusta, ME 04333-0024
A request for an advisory ruling may also be submitted
				  electronically to MRS, including, but not limited to, by email or
				  fax.