3.__Withholding exemptions.__For purposes of this section, a pass-through entity is not required to withhold tax for a nonresident member if:

A.__The member's share of annual entity income sourced to the State is less than $1,000; or

B.__The bureau has determined by rule, ruling or instruction that the member's income is not subject to withholding.

Sec. AA-2. 36 MRSA §5251, as amended by PL 1985, c. 535, §23, is further amended to read:

§5251. Information statement

Every person required to deduct and withhold tax under this Part, or who would have been required so to deduct and withhold tax if an employee had claimed no more than one withholding exemption, shall furnish to each such person in respect to the items of income subject to withholding paid by such person to such person during the calendar year on or before February 15th of the succeeding year, or, in the case of an employee who is terminated before the close of such calendar year, within 30 days from the date on which the last payment of wages is made, a written statement as prescribed by the assessor showing the amount of wages paid by the employer to the employee, or in the case of withholding pursuant to section sections 5250-B and 5255-B the total items of income which that were subject to withholding, the amount deducted and withheld as tax, and such other information as the assessor shall prescribe.

Sec. AA-3. 36 MRSA §5253, as amended by PL 1995, c. 657, §9 and affected by §10, is repealed and the following enacted in its place:

§5253.__Return and payment of tax withheld

Every person required to deduct and withhold tax under this Part shall, for each calendar quarter, on or before the last day of the month following the close of the calendar quarter or such other reporting period as the assessor may require, file a withholding return and remit payment as prescribed by the assessor.__The assessor shall prescribe the voucher required to be filed with the payments.