Maine Revised Statutes

Title 36, Chapter  215: USE TAX
36 §1861. Imposition
36 §1861-A. Reporting use tax on individual income tax returns
36 §1862. Sales or use tax paid to another jurisdiction
36 §1863. No tax on returned merchandise donated to charity
36 §1864. No use tax on donations to exempt organization
36 §1865. Deposit of use taxes paid on certain fuels