{"data":{"id":"us-me/36-m.r.s.-1811-a","jurisdiction":"us-me","citation":"36 M.R.S. §1811-A","heading":"Credit for worthless accounts","body":"The tax paid on sales represented by accounts charged off as worthless may be credited against the tax due on a subsequent return filed within 3 years of the charge-off, but, if any such accounts are thereafter collected by the retailer, a tax must be paid upon the amounts so collected.","path":["TITLE 36: TAXATION","PART 3: SALES AND USE TAX","CHAPTER 213: SALES TAX"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec1811-A.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"32a1be8e4e1e77f76d052f52e6d6e8a0678328be7785af96a12643ab82b31bac","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-1811","next":"us-me/36-m.r.s.-1811-b"},"notice":"GroundRules: Original legal text. Not legal advice."}