§5200-A. Modifications 1. Additions. The taxable income of the taxpayer under the laws of the United States shall be increased by: A. The amount of any deduction for tax imposed by this Part or by the equivalent taxing statute of another state; [PL 1981, c. 704, §4 (NEW).] B. For income tax years […]
§5200-B. Corporate income tax nexus 1. Nexus established. A corporation has nexus with this State, for the purposes of the tax imposed under section 5200, if that corporation: A. Is organized or commercially domiciled in this State; or [PL 2021, c. 181, Pt. E, §2 (NEW).] B. Is organized or commercially domiciled outside […]
§5200. Imposition and rate of tax 1. Imposition and rate of tax prior to 2018. For tax years beginning before January 1, 2018, a tax is imposed for each taxable year at the following rates on each taxable corporation and on each group of corporations that derives income from a unitary business carried on by […]
§5201. Alternative tax computation (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1973, c. 12, §5 (RP). PL 1973, c. 592, §22 (RP).
§5202-A. Small business investment companies exempt Corporate small business investment companies, licensed under the United States Small Business Investment Act of 1958, as amended, and commercially domiciled in Maine and doing business primarily in Maine, shall be exempt from taxation under this Part. [PL 1977, c. 640, §2 (NEW).] SECTION HISTORY PL 1977, c. […]
§5202-B. Depreciation option (REPEALED) SECTION HISTORY PL 1981, c. 704, §5 (NEW). PL 1983, c. 480, §A67 (AMD). PL 1987, c. 504, §24 (RP).
§5202-C. Separate accounting required in certain cases A corporation that is subject to tax under chapter 357 or that would be subject to tax under chapter 357 if the insurance business conducted by such corporation were conducted in this State shall separately account to the State Tax Assessor for income received from a health maintenance […]
§5202-D. Exemption for certain out-of-state suppliers of spirits sold to the Bureau of Alcoholic Beverages and Lottery Operations 1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. “Bureau” means the Bureau of Alcoholic Beverages and Lottery Operations within the Department of Administrative and […]
§5202. Credit for investment in The Maine Capital Corporation (REPEALED) SECTION HISTORY PL 1977, c. 531, §4 (NEW). PL 1981, c. 364, §67 (RP).
