Maine Revised Statutes
Chapter 213: SALES TAX
36 §1811-A. Credit for worthless accounts

§1811-A. Credit for worthless accounts
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.   [PL 2007, c. 438, §49 (AMD).]
SECTION HISTORY
PL 1965, c. 196, §1 (NEW). PL 1981, c. 706, §22 (AMD). PL 2007, c. 438, §49 (AMD).

Structure Maine Revised Statutes