An employer who reports under Section 1 above shall also report the contracting for services in the State with an independent contractor when reimbursement for such services is anticipated to equal or exceed $2,500. The procedure and requirements for reporting independent contractors may be found at 19-A M.R.S. §2154(4-B) and (10).
10- 144 C.M.R. ch. 351, § 23-4