11 Registration A. Registration by persons required to withhold income tax. Persons required by

Maine law to withhold or who voluntarily withhold Maine income tax must register with the MRS Central Registration Unit or via the Maine Tax Portal as a withholder. Registration is accomplished by completing the application form provided by the Assessor and submitting it according to the instructions on the form or via electronic registration. B. Cancellation of withholding registration. A person who is registered to withhold Maine income tax but who no longer has a withholding obligation must notify the Assessor that withholding is no longer required and ask that the withholder’s account be canceled. The notification must be submitted on the cancellation form provided by the Assessor or via the Maine Tax Portal and must include the reason that Maine income tax withholding is no longer required and the date the withholding obligation ceased. If the business has been sold or otherwise transferred to another person, the name and address of that other person and the date of the sale or transfer must be included. If no such sale or transfer occurred, or the employer or other payer does not know the name of the person to whom the business was sold or transferred, that fact must be included in the notification.