Division 125 - MAINE REVENUE SERVICES (MRS)

Chapter 102 - ELECTRONIC FUNDS TRANSFER (EFT) (§§ 01 — 13)
Chapter 103 - RECORDKEEPING AND RETENTION (§§ 1 — 9)
Chapter 104 - FILING OF MAINE TAX RETURNS (§§ 01 — 11)
Chapter 110 - REQUESTS FOR ADVISORY RULINGS (§§ 1 — 5)
Chapter 201 - RULES OF PROCEDURE USED TO DEVELOP STATE VALUATION (§§ 1 — 5)
Chapter 202 - TREE GROWTH TAX LAW VALUATIONS - 2019 (§ 01)
Chapter 205 - CERTIFICATION OF ASSESSORS (§§ 01 — 04)
Chapter 207 - REAL ESTATE TRANSFERS (§§ 01 — 09)
Chapter 208 - Revaluation Guidelines (§§ 01 — 04)
Chapter 301 - SALES FOR RESALE AND SALES OF PACKAGING MATERIALS (§§ 1 — 8)
Chapter 302 - SALES TO GOVERNMENTAL AGENCIES AND EXEMPT ORGANIZATIONS (§§ 1 — 4)
Chapter 303 - SALES TO INDUSTRIAL USERS (§§ 1 — 3)
Chapter 304 - SALES AND USE TAX RETURNS AND PAYMENTS (§§ 1 — 9)
Chapter 308 - DIRECT PAY PERMITS (§§ 1 — 6)
Chapter 318 - INSTRUMENTALITIES OF INTERSTATE OR FOREIGN COMMERCE (§§ 1 — 5)
Chapter 321 - MEALS PROVIDED IN THE WILD (§§ 1 — 4)
Chapter 323 - COMMERCIAL AGRICULTURAL PRODUCTION, COMMERCIAL AQUACULTURAL PRODUCTION, COMMERCIAL FISHING, AND COMMERCIAL WOOD HARVESTING (§§ 1 — 7)
Chapter 324 - ConnectME Tax Reimbursements (Repealed)
Chapter 401 - SERVICE PROVIDER TAX - RETURN AND PAYMENT OF TAX (§§ 1 — 4)
Chapter 501 - REPORTING UNDER GASOLINE TAX ACT (§§ 01 — 03)
Chapter 504 - SHRINKAGE ALLOWANCE FOR RETAIL GASOLINE DEALERS (REPEALED)
Chapter 601 - ESTATE TAX (§§ 01 — 12)
Chapter 603 - MAINE ESTATE TAX AFTER 2012
Chapter 703 - EXEMPT SALES OF CIGARETTES (REPEALED)
Chapter 801 - APPORTIONMENT (§§ 01 — 11)
Chapter 803 - WITHHOLDING TAX REPORTS AND PAYMENTS (§§ 01 — 12)
Chapter 805 - COMPOSITE FILING (§§ 1 — 9)
Chapter 806 - NONRESIDENT INDIVIDUAL INCOME TAX (§§ 01 — 11)
Chapter 807 - RESIDENCY (§§ 01 — 10)
Chapter 808 - CORPORATE INCOME TAX NEXUS (§§ 01 — 06)
Chapter 810 - MAINE UNITARY BUSINESS TAXABLE INCOME, COMBINED REPORTS AND TAX RETURNS (§§ 01 — 10)
Chapter 812 - CREDIT FOR EDUCATIONAL OPPORTUNITY (§§ 01 — 05)
Chapter 813 - PROPERTY TAX FAIRNESS CREDIT
Chapter 901 - MAINE RESIDENTS PROPERTY TAX PROGRAM