36 §5250-A. Withholding on sales of real estate
§5250-A. Withholding on sales of real estate 1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. “Consideration” means the total price or amount paid, or required to be paid, for real property valued in money, whether received in money or otherwise and includes […]
36 §5261. Assessment final if no protest (REPEALED)
§5261. Assessment final if no protest (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §722 (RP).
36 §5250-B. Withholding on pass-through entity income of nonresident partners and shareholders
§5250-B. Withholding on pass-through entity income of nonresident partners and shareholders 1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. “Member” means an individual or other owner of a pass-through entity. [PL 2003, c. 20, Pt. AA, §1 (NEW); PL 2003, c. […]
36 §5262. Protest by taxpayer (REPEALED)
§5262. Protest by taxpayer (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §722 (RP).
36 §5251. Information statement
§5251. Information statement Every person who is required to deduct and withhold tax under this Part, or who would have been required to deduct and withhold tax if an employee had claimed no more than one withholding exemption, shall furnish a written statement as prescribed by the assessor to each person in respect to the […]
36 §5263. Notice of determination after protest (REPEALED)
§5263. Notice of determination after protest (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §722 (RP).
36 §5251-A. Fraudulent statement or failure to furnish statement
§5251-A. Fraudulent statement or failure to furnish statement A person who is required by section 5251 to furnish a statement to a payee and who willfully fails to furnish that statement at the time required by section 5251, in the form and showing the information prescribed by the State Tax Assessor, or who willfully furnishes […]
36 §5264. Action of assessor final (REPEALED)
§5264. Action of assessor final (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §722 (RP).
36 §5252. Credit for tax withheld
§5252. Credit for tax withheld Wages and other items of income upon which tax is required to be withheld are taxable under this Part as if no withholding were required, but the amount of tax actually deducted and withheld under this chapter in a calendar year is deemed to have been paid to the assessor […]
36 §5231. Extension of time for filing and payment
§5231. Extension of time for filing and payment 1. General. The State Tax Assessor may grant a reasonable extension of time for payment of tax or estimated tax or any installment, or for filing any return, declaration, statement or other document required pursuant to this Part, on terms and conditions the assessor may require. Except […]