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Home » US Law » 2022 Maine Revised Statutes » TITLE 36: TAXATION » Part 8: INCOME TAXES » Chapter 807: COMPUTATION OF TAXABLE INCOME OF NONRESIDENT INDIVIDUALS

36 §5142. Adjusted gross income from sources in this State

§5142. Adjusted gross income from sources in this State 1.  General.  The Maine adjusted gross income of a nonresident individual derived from or connected with sources in this State is the sum of the following amounts:   A. The net amount of items of income, gain, loss, and deduction entering into the nonresident individual’s federal […]

36 §5143. Standard deduction; nonresident (REPEALED)

§5143. Standard deduction; nonresident (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1975, c. 660, §8 (RPR). PL 1975, c. 765, §28 (AMD). PL 1977, c. 477, §18 (RPR). PL 1979, c. 711, §H1 (RP).

36 §5146. Child care credit (REPEALED)

§5146. Child care credit (REPEALED) SECTION HISTORY PL 1977, c. 424, §2 (NEW). PL 1985, c. 766, §2 (AMD). PL 1985, c. 783, §27 (RP). PL 1987, c. 402, §A188 (RP). PL 1987, c. 504, §16 (RP).

36 §5147. Installment sale election

§5147. Installment sale election Notwithstanding any provision of this Part to the contrary, an individual who transferred, during the taxable year, real or tangible property located in this State under an installment sale agreement may elect to recognize, for purposes of determining the taxable income under this chapter, the total gain from that sale in […]