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Title 36, Chapter 358: SERVICE PROVIDER TAX
36 §2551. Definitions 
36 §2552. Tax imposed 
36 §2553. Registration of service providers 
36 §2554. Return and payment of tax 
36 §2555. Overpayments; refunds 
36 §2555-A. Refund or credit to customer 
36 §2556. Sourcing rules for mobile telecommunications services 
36 §2557. Exemptions 
36 §2558. Requirement to file amended return 
36 §2559. Application of revenues 
36 §2560. Exempt activities 
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Office of the Revisor of Statutes · 7 State House Station · State House Room 108 · Augusta, Maine 04333-0007
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