18-125-805 Me. Code R. § .06
Current through 2025-03, January 15, 2025
An entity must make estimated payments of Maine income tax on behalf of participating members pursuant to 36 M.R.S. §5228 if the aggregate liability of the participating eligible persons is greater than $1,000.00 for the tax year.
18-125 C.M.R. ch. 805, § .06