Division 125 - BUREAU OF REVENUE SERVICES

Chapter 102 - ELECTRONIC FUNDS TRANSFER (EFT)
Chapter 103 - RECORDKEEPING AND RETENTION (§§ 1 — 9)
Chapter 104 - FILING OF MAINE TAX RETURNS
Chapter 110 - REQUESTS FOR ADVISORY RULINGS
Chapter 201 - RULES OF PROCEDURE USED TO DEVELOP STATE VALUATION (§§ 1 — 5)
Chapter 202 - TREE GROWTH TAX LAW VALUATIONS - 2023
Chapter 205 - CERTIFICATION OF ASSESSORS (§§ 01 — 05)
Chapter 207 - CONTROLLING INTEREST TRANSFERS (§§ 01 — 06)
Chapter 208 - GUIDELINES FOR PROFESSIONAL ASSESSING FIRMS THAT PROVIDE REVALUATION SERVICES TO MUNICIPALITIES (§§ 01 — 04)
Chapter 210 - TELECOMMUNICATIONS EXCISE TAX
Chapter 211 - DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES (§§ 01 — 02)
Chapter 301 - SALES FOR RESALE AND SALES OF PACKAGING MATERIALS (§§ 1 — 8)
Chapter 302 - SALES TO GOVERNMENTAL AGENCIES AND EXEMPT ORGANIZATIONS (§§ 1 — 5)
Chapter 303 - SALES TO INDUSTRIAL USERS (§ 1)
Chapter 304 - SALES AND USE TAX RETURNS AND PAYMENTS
Chapter 308 - DIRECT PAY PERMITS
Chapter 318 - INSTRUMENTALITIES OF INTERSTATE OR FOREIGN COMMERCE
Chapter 321 - MEALS PROVIDED IN THE WILD (§ 1)
Chapter 323 - COMMERCIAL AGRICULTURAL PRODUCTION, COMMERCIAL AQUACULTURAL PRODUCTION, COMMERCIAL FISHING, AND COMMERCIAL WOOD HARVESTING
Chapter 324 - ConnectME Tax Reimbursements (Repealed)
Chapter 325 - SALES TO TRIBES, TRIBAL MEMBERS, AND TRIBAL ENTITIES (§§ 01 — 08)
Chapter 401 - SERVICE PROVIDER TAX - RETURN AND PAYMENT OF TAX
Chapter 501 - REPORTING UNDER GASOLINE TAX ACT
Chapter 504 - SHRINKAGE ALLOWANCE FOR RETAIL GASOLINE DEALERS (REPEALED)
Chapter 601 - ESTATE TAX
Chapter 603 - MAINE ESTATE TAX AFTER 2012
Chapter 703 - EXEMPT SALES OF CIGARETTES (REPEALED)
Chapter 801 - APPORTIONMENT (§§ 01 — 12)
Chapter 803 - INCOME TAX WITHHOLDING REPORTS AND PAYMENTS (§§ 01 — 12)
Chapter 805 - COMPOSITE FILING
Chapter 806 - NONRESIDENT INDIVIDUAL INCOME TAX
Chapter 807 - RESIDENCY (§§ 01 — 10)
Chapter 808 - CORPORATE INCOME TAX NEXUS
Chapter 810 - MAINE UNITARY BUSINESS TAXABLE INCOME, COMBINED REPORTS, AND TAX RETURNS
Chapter 812 - CREDIT FOR EDUCATIONAL OPPORTUNITY
Chapter 813 - PROPERTY TAX FAIRNESS CREDIT
Chapter 815 - DIRIGO BUSINESS INCENTIVES PROGRAM (JOINT RULE WITH DEPARTMENT OF ECONOMIC AND COMMUNITY DEVELOPMENT)
Chapter 818 - RENEWABLE CHEMICALS TAX CREDIT (§§ 01 — 04)
Chapter 825 - TRIBAL MEMBER INCOME FROM SOURCES ON TRIBAL LAND (§§ 01 — 08)
Chapter 901 - MAINE RESIDENTS PROPERTY TAX PROGRAM