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

Me. Rev. Stat. tit. 36, § 5253 (2026)

Return and payment of tax withheld

✓ laws through the 2025 session (checked Sept. 2026)
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Every person that is required to deduct and withhold tax under section 5250, 5250‑B or 5255‑B shall, for each calendar quarter or other reporting period required by the State Tax Assessor, file a return on or before the last day of the month following the end of the reporting period and remit payment as prescribed by the assessor. The assessor shall prescribe the voucher required to be filed with the payments.   [PL 2011, c. 240, §40 (AMD).]
1.  General. 
[PL 2003, c. 20, Pt. AA, §3 (RP); PL 2003, c. 20, Pt. AA, §6 (AFF).]
2.  Deposit in trust for assessor. 
[PL 1985, c. 691, §38 (RP).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1971, c. 61, §9 (AMD). PL 1977, c. 477, §§20,21 (AMD). PL 1981, c. 364, §§71,72 (AMD). PL 1985, c. 535, §24 (AMD). PL 1985, c. 691, §38 (AMD). PL 1989, c. 875, §§E48,49 (AMD). PL 1991, c. 9, §E25 (AMD). PL 1991, c. 9, §E26 (AFF). PL 1993, c. 395, §22 (AMD). PL 1995, c. 657, §9 (AMD). PL 1995, c. 657, §10 (AFF). PL 2003, c. 20, §AA3 (RPR). PL 2003, c. 20, §AA6 (AFF). PL 2011, c. 240, §40 (AMD).
Notes of Decisions
Cited in 1 case, 1985–1985 · leading case: State v. Lane, 495 A.2d 773 (Me. 1985).
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State v. Lane, 495 A.2d 773 (Me. 1985). “36 M.R.S.A. § 5253(2). The Tax Assessor may, by filing a complaint, apply for an injunction from doing business of any employer required to deduct and withhold tax under this Part whenever any such employer fails to deduct and withhold tax under this Part; or truthfully account…”
Me. Rev. Stat. tit. 36, § 5253(2): 1 case
State v. Lane, 495 A.2d 773 (Me. 1985). “36 M.R.S.A. § 5253(2). The Tax Assessor may, by filing a complaint, apply for an injunction from doing business of any employer required to deduct and withhold tax under this Part whenever any such employer fails to deduct and withhold tax under this Part; or truthfully account…”
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