United States — Maine Act or statute

United States — Maine legislation

Maine Revised Statutes, Title 36, § 135: Record-keeping requirements, 1979

Taxpayers must keep required records, retain them for specified periods, keep them secure and accessible for inspection, and preserve certain filed returns for 3 years before possible destruction by the State Tax…

Source excerpt

inspectionrecord retentiontax recordstax returns

Jurisdiction: United States — Maine
Structure: 1 provisions
Official identity: Year 1979
Dates: Enacted 1979 · Source version 1 Oct 2025

More statute details

Dates: Enacted 1979 · Source version 1 Oct 2025

On this page

Professional statute overview

Enactment structure, operative effect and source provenance

Official source

Purpose and legislative effect

“Taxpayers must keep required records, retain them for specified periods, keep them secure and accessible for inspection, and preserve certain filed returns for 3 years before possible destruction by the State Tax Assessor.”

Use this record to locate individual provisions, understand the instrument’s recorded structure, and move from a research summary to the exact source text.

How the instrument operates

01
Start with the recorded version

Enacted 1979 · Source version 1 Oct 2025. The date shown identifies this source expression and should not be treated as proof that no later change exists.
02
Locate the controlling provision

Use the provision map, part headings and full-text filter to move from the broad subject to the exact legal language.
03
Read conditions and exceptions together

Keep subsections, definitions, provisos and cross-references in context before drawing a legal conclusion.
04
Verify currency and official wording

Confirm later legislation, commencement notices and corrections with the official publisher before advice, filing or reliance.

Research entry points

Selected provisions across the instrument. Open any row to continue with the exact stored text.

Record-keeping requirements

Section 135

Source and current-law status

Source record view

Source record from legislature.maine.gov · Enacted 1979 · Source version 1 Oct 2025

Verify current force

The source record does not state a definitive current-law status. Check the official publisher and later amendments before relying on this text.

For advice, pleadings, or compliance decisions, retain the official source and confirm the current consolidated provision.

Official record

Source-indexed provision map

Sections and provisions

Search by section, heading, part or exact legal wording. Every result remains linked to the stored source record.

Search within this statute

Search all stored provisions in this version.

Showing 1 of 1 provisions

Provision

§ 135Record-keeping requirementsProvision

Source excerpt

1. Taxpayers. Persons subject to tax under this Title shall maintain such records as the State Tax Assessor determines necessary for the reasonable administration of this Title. Records pertaining to taxes imposed by chapters 371, 575 and 577 and by Part 8 must be retained as long as is required by applicable federal law and regulation. Records pertaining to the special fuel tax user returns filed pursuant to section 3209, subsection 2 and the International Fuel Tax Agreement pursuant to section 3209, subsection 1‑B must be retained for 4 years. Records pertaining to all other taxes imposed by this Title must be retained for a period of at least 6 years. The records must be kept in such a manner as to ensure their security and accessibility for inspection by the assessor or any designated agent engaged in the administration of this Title. [PL 2011, c. 380, Pt. M, §1 (AMD).] 2. Bureau of Revenue Services. Returns filed under this Title or microfilm reproductions or digital images of those returns must be preserved for 3 years and thereafter until the State Tax Assessor orders their destruction. [PL 2003, c. 588, §2 (AMD).]

Section 135Verify source

Legislative relationships

0 referenced instruments

Names are derived from the stored provision headings and citation-enrichment layer. Treat this as a research index and verify each relationship against the source text.

No structured legislative relationships were detected

The statute remains fully searchable by provision. Consult the source text for amendments and cross-references that have not yet been indexed.

Recorded versions and source checkpoint

1 version available in this collection

Current-law checkpoint

1 Oct 2025 · currentEnglish

This relationship view does not by itself establish whether another instrument remains in force.

Check official source

Source-linked research

Ask AI about this statute

The overview, provisions, and source records above are public. Continue in a separate conversation with this statute’s jurisdiction and source version attached.