§5255. Failure to withhold
A person who fails to deduct and withhold tax as required by this chapter is relieved from liability for that tax to the extent that the tax against which that tax may be credited has been paid, but the person is not relieved from liability for any additions to tax, penalties or interest otherwise applicable with respect to the failure to file returns and withhold and pay tax as required by this chapter. [PL 2007, c. 438, §109 (AMD).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1985, c. 535, §26 (AMD). PL 2005, c. 618, §16 (AMD). PL 2007, c. 438, §109 (AMD).
Structure Maine Revised Statutes
Chapter 827: WITHHOLDING OF TAX
36 §5250. Employer to withhold tax from wages
36 §5250-A. Withholding on sales of real estate
36 §5250-B. Withholding on pass-through entity income of nonresident partners and shareholders
36 §5251. Information statement
36 §5251-A. Fraudulent statement or failure to furnish statement
36 §5252. Credit for tax withheld
36 §5253. Return and payment of tax withheld
36 §5254. Liability for withheld taxes
36 §5255-A. Injunction (REPEALED)
36 §5255-B. Certain items of income under the United States Internal Revenue Code