36 §5242. Information returns
§5242. Information returns The State Tax Assessor may require returns of information to be made and filed on or before January 31st of each year by a person making payment or crediting in a calendar year the amounts of $600 or more, or $10 or more in the case of interest or dividends, to a […]
36 §5224. Change of status as resident or nonresident during year (REPEALED)
§5224. Change of status as resident or nonresident during year (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 711, §H7 (RP).
36 §5243. Requirement to file amended Maine returns (REPEALED)
§5243. Requirement to file amended Maine returns (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 541, §A242 (AMD). PL 1987, c. 772, §41 (AMD). PL 1989, c. 508, §21 (AMD). PL 1991, c. 546, §35 (RPR). PL 2003, c. 588, §20 (RP).
36 §5224-A. Return of part-year resident
§5224-A. Return of part-year resident If an individual changes that individual’s status as a resident individual or nonresident individual during the taxable year, the individual shall file a nonresident return pursuant to section 5220, subsection 2. That individual’s tax shall be computed, pursuant to section 5111, subsection 4, as if that individual were a nonresident […]
36 §5244. Combined report
§5244. Combined report The combined report required by section 5220, subsection 5, must include, both in the aggregate and by corporation, a list of the federal taxable income, the modifications provided by section 5200-A, the sales in Maine and everywhere as defined in chapter 821 and the Maine net income of the unitary business. Neither […]
36 §5225. Taxable income as resident and nonresident (REPEALED)
§5225. Taxable income as resident and nonresident (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 711, §H9 (RP).
36 §5245. Amended returns (REPEALED)
§5245. Amended returns (REPEALED) SECTION HISTORY PL 2007, c. 693, §34 (NEW). PL 2011, c. 1, Pt. CC, §4 (AMD). PL 2011, c. 1, Pt. CC, §5 (AFF). PL 2011, c. 655, Pt. QQ, §7 (RP). PL 2011, c. 655, Pt. QQ, §8 (AFF).
36 §5226. Minimum tax and prorating of exemptions (REPEALED)
§5226. Minimum tax and prorating of exemptions (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 711, §H9 (RP).
36 §5250. Employer to withhold tax from wages
§5250. Employer to withhold tax from wages 1. General. Every employer maintaining an office or transacting business in this State that makes payment to a resident individual or a nonresident individual of wages subject to tax under this Part shall, if required to withhold federal income tax from those wages, deduct and withhold from those […]
36 §5227. Time for filing returns
§5227. Time for filing returns The income tax return required by this Part must be filed on or before the date a federal income tax return, without regard to extension, is due to be filed. [PL 2003, c. 588, §18 (AMD).] SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1985, c. 535, §22 […]