Coverage
Validation
What's possible
Build government systems on the law
Check a workflow
Reconcile primary sources
Ground AI models in citable law
Ask about benefits and taxes
Power products on rules you don't rebuild
Build a form
Simulate policy on real rules
Explore benefits cliffs
Simulate household impacts
All demos
Blog
About
Axiom
Citations
Slides
Team
Get started
loading…
us-me/regulation/18-125-cmr/803 — 18-125 CMR Chapter 803: Income Tax Withholding Reports and Payments (Maine Revenue Services) · Axiom
Axiom
/
Maine
/
Regulations
/
18 125 Cmr
18-125 CMR Chapter 803: Income Tax Withholding Reports and Payments (Maine Revenue Services)
12 sections
01
01 Definitions A. Code. “Code” means the United States Internal Revenue Code of 1986 and
02
02 General withholding requirements
03
03 Persons required to withhold Maine income tax A. Generally. Any person who maintains an office or transacts business in Maine
04
04 Withholding from wage payments A. Wage methods. Any of the following methods may be used by persons
05
05 Withholding from non-wage payments A. Generally. Except for income paid to a tribal member who resides on tribal land
06
06 Pass-through entity withholding for nonresident members A. Withholding and filing requirements. 1. Annual filing. A pass-through entity that has nonresident members that
07
07 Reporting A. Generally. Every person that deducts and withholds Maine income tax under 36
08
08 Form W-4ME A. Maine Employees’ Withholding Allowance Certificate (Form W-4ME). A
09
09 Payment A. Payment schedule. A payer must remit the withheld tax in accordance with one
10
10 Electronic filing and payment A. Electronic filing of returns. Payers and payroll processors that meet any one of
11
11 Registration A. Registration by persons required to withhold income tax. Persons required by
12
12 Application date
