18-125-103 Me. Code R. § 5
Current through 2024-51, December 18, 2024
Unless the taxpayer and the Assessor agree in writing on other means of providing access to machine-sensible records, upon the Assessor's request the taxpayer must provide the Assessor, either directly or through a third party, with all requested records in bulk and in a media form acceptable to the Assessor or a standard record format specified by the Assessor, and with the transaction-level detail deemed necessary by the Assessor to determine the correct tax liability.
18-125 C.M.R. ch. 103, § 5