Maine Statutes
§ 36 §1811-A — Credit for worthless accounts
Maine § 36 §1811-A
This text of Maine § 36 §1811-A (Credit for worthless accounts) is published on Counsel Stack Legal Research, covering Maine primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Me. Rev. Stat. tit. 36, § 36 §1811-A (2026).
Text
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.
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Legislative History
PL 1965, c. 196, §1 (NEW). PL 1981, c. 706, §22 (AMD). PL 2007, c. 438, §49 (AMD).
Nearby Sections
3
§ 36 §1811
Sales tax§ 36 §1811-A
Credit for worthless accounts§ 36 §1811-B
Credit for tax paid on purchases for resaleCite This Page — Counsel Stack
Bluebook (online)
Maine § 36 §1811-A, Counsel Stack Legal Research, https://law.counselstack.com/statute/me/36%20%C2%A71811-A.