Me. Rev. Stat. » Title 36
Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 3214 (2026)

Credit for tax paid on worthless accounts

✓ current as of May 2026
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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.   [PL 2009, c. 434, §58 (AMD).]
SECTION HISTORY
PL 1983, c. 94, §§D6,9 (NEW). PL 1985, c. 127, §1 (AMD). PL 1999, c. 733, §16 (AMD). PL 1999, c. 733, §17 (AFF). PL 2007, c. 438, §84 (AMD). PL 2009, c. 434, §58 (AMD).
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Notes of Decisions
Cited in 1 case, 2002–2002 · leading case: Chrysler Fin. Co., LLC. v. State Tax Assessor State Tax Assessor (Me. Super. Ct 2002).
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Chrysler Fin. Co., LLC. v. State Tax Assessor State Tax Assessor (Me. Super. Ct 2002). “§ 3214 concerns the special fuel tax and it provides: "The tax paid on sales made on credit and reported by a supplier pursuant to section 3209 found to be worthless and actually charged off may be credited upon the tax due to a subsequent report, but if any such accounts are…”
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