Maine § 5253. - Return and payment of tax withheld
Full text of Maine Maine Revised Statutes § 5253. — Return and payment of tax withheld, with citation guidance and answers to common questions.
§ 5253.. Return and payment of tax withheld
Every person that is required to deduct and withhold tax under section 5250, 5250‑B or 5255‑B shall, for each calendar quarter or other reporting period required by the State Tax Assessor, file a return on or before the last day of the month following the end of the reporting period and remit payment as prescribed by the assessor. The assessor shall prescribe the voucher required to be filed with the payments. [PL 2011, c. 240, §40 (AMD).]
1. General.
2. Deposit in trust for assessor.
Source: official Maine text · Last verified 2026-08-27
Frequently Asked Questions About Maine § 5253.
What does Maine Revised Statutes § 5253. cover?
Section 5253. ("Return and payment of tax withheld") is part of the Maine Revised Statutes, the codified statutory law of Maine. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maine § 5253.?
A common citation format is "Maine Revised Statutes § 5253." (Maine). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maine law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maine official source linked on this page or consult a licensed Maine attorney.
How does Maine § 5253. apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maine can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maine.