Sales/excise Tax Division Instructional Bulletin No. 12 Page 8
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12MAINE REVENUE SERVICES
SALES/EXCISE TAX DIVISION
P. O. BOX 1065
AUGUSTA, ME 04332-1065
TEL. NO. (207) 287-2336
TTY (207) 287-4477
The Department of Administrative and Financial Services does not discriminate on the basis
of disability in admission to, access to, or operation of its programs, services or activities.
Issued:
July 12, 1951
Last Amended:
April 9, 1992
(Printed Under Appropriation 010-18F-0002-07)
ATTACHMENT #1
BUL 12
Excerpts taken from 36 MRSA
36
1752. Definitions
The following words, terms and phrases when used in chapters 211 to 225 have the meaning
ascribed to them in this section, except where the context clearly indicates a different meaning:
Page 8
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