§5111-A. Alternative method of computation In lieu of a tax computed exactly according to the rates set forth in section 5111, taxpayers may utilize a tax table. The State Tax Assessor shall prepare and issue tables approximating as near as practicable the tax computed using section 5111 for this express purpose. [PL 1987, c. […]
§5111-B. Revenue targeting (REPEALED) SECTION HISTORY PL 1995, c. 368, §VV1 (NEW). PL 1997, c. 24, §C10 (RP).
§5111. Imposition and rate of tax A tax is imposed for each taxable year beginning on or after January 1, 2000, on the Maine taxable income of every resident individual of this State. The amount of the tax is determined as provided in this section. [PL 1999, c. 731, Pt. T, §1 (AMD).] 1. […]
§5112. Cross references For application of the tax to estates and trusts, see chapter 809, for application to partnerships, chapter 815. [P&SL 1969, c. 154, §F (NEW).] SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW).
§5113. Surviving spouse A taxpayer who qualifies and files a federal income tax return utilizing the joint return tax rates as a surviving spouse may file in a similar manner with the State. [PL 1983, c. 571, §19 (RPR).] SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1983, c. 571, §19 (RPR).
§5114. Self-employed sternmen (REPEALED) SECTION HISTORY PL 1975, c. 627, §2A (NEW). PL 1983, c. 571, §20 (RP).
§5115. Head of household (REPEALED) SECTION HISTORY PL 1977, c. 686, §8 (NEW). PL 1983, c. 571, §21 (RP).
§5116. Tax waiver for combat casualty A taxpayer whose income tax liability is forgiven pursuant to Section 692 of the Code for any tax year is entitled to a waiver of state income tax for the same tax year, including any related interest and penalty, in the same manner in which the federal tax liability […]
