{"data":{"id":"us-me/36-m.r.s.-3214","jurisdiction":"us-me","citation":"36 M.R.S. §3214","heading":"Credit for tax paid on worthless accounts","body":"The tax paid on sales made on credit and reported by a licensed supplier, wholesaler or retailer pursuant to section 3209 that are found to be worthless and actually charged off may be credited upon the tax due on a subsequent return.  If those accounts are subsequently collected by the licensed supplier, wholesaler or retailer, a tax must be paid upon the amounts so collected. The credit must be reported on the return for the month in which the charge-off occurred.","path":["TITLE 36: TAXATION","PART 5: MOTOR FUEL TAXES","CHAPTER 459: SPECIAL FUEL TAX ACT"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec3214.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"55c6bbf14a8eddef4a644ef5354a124a5817aa545a178133bb6478235f496b9c","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-3213","next":"us-me/36-m.r.s.-3215"},"notice":"GroundRules: Original legal text. Not legal advice."}