18-125-104 Me. Code R. § .05
Current through 2025-03, January 15, 2025
Any person that fails to file returns electronically as required by this rule is liable for the penalty under 36 M.R.S. § 187-B(5-B). Penalties shall be waived or abated for reasonable cause pursuant to 36 M.R.S. §187-B(7).
18-125 C.M.R. ch. 104, § .05