Maine Statutes
§ 36 §2857-A — Accounting periods and methods of accounting
1.Accounting periods.
The determination of a tax year is subject to the following.
2.Method of accounting.
The method of accounting used by a taxpayer is subject to this subsection.
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Legislative History
PL 2025, c. 469, §35 (NEW). PL 2025, c. 469, §44 (AFF).
Nearby Sections
2
§ 36 §2857
Returns§ 36 §2857-A
Accounting periods and methods of accounting