36 §5216. Credit for investment in The Maine Capital Corporation or the Maine Natural Resource Capital Company (REPEALED)
§5216. Credit for investment in The Maine Capital Corporation or the Maine Natural Resource Capital Company (REPEALED) SECTION HISTORY PL 1981, c. 364, §70 (NEW). PL 1983, c. 519, §§26,27 (AMD). PL 1983, c. 700, §§5,6 (AMD). PL 1985, c. 344, §98 (AMD). PL 1985, c. 714, §§41-43 (AMD).
36 §5216-A. Credit for investment in the Maine Natural Resource Capital Company (REPEALED)
§5216-A. Credit for investment in the Maine Natural Resource Capital Company (REPEALED) SECTION HISTORY PL 1985, c. 714, §44 (NEW). PL 1987, c. 854, §§3,5 (RP).
36 §5216-B. Seed capital investment tax credit
§5216-B. Seed capital investment tax credit 1. Definitions. As used in this section, unless the context indicates otherwise, the following terms have the following meanings. A. “Certificate” means a tax credit certificate issued by the Finance Authority of Maine pursuant to Title 10, chapter 110, subchapter IX. [PL 1987, c. 854, §§4, 5 […]
36 §5216-C. Contributions to family development account reserve funds (REPEALED)
§5216-C. Contributions to family development account reserve funds (REPEALED) SECTION HISTORY PL 1999, c. 475, §6 (NEW). PL 1999, c. 475, §7 (AFF). PL 2015, c. 267, Pt. DD, §21 (RP). PL 2015, c. 267, Pt. DD, §34 (AFF).
36 §5216-D. Maine Fishery Infrastructure Investment Tax Credit Program (REPEALED)
§5216-D. Maine Fishery Infrastructure Investment Tax Credit Program (REPEALED) SECTION HISTORY PL 2011, c. 380, Pt. HHHH, §3 (NEW). PL 2011, c. 548, §30 (AMD). PL 2011, c. 548, §36 (AFF). PL 2011, c. 644, §28 (AMD). PL 2011, c. 644, §33 (AFF). PL 2019, c. 401, Pt. C, §11 (RP).
36 §5217. Employer-assisted day care
§5217. Employer-assisted day care 1. Credit allowed. A taxpayer constituting an employing unit is allowed a credit against the tax imposed by this Part for each taxable year equal to the lowest of: A. Five thousand dollars; [PL 1987, c. 769, Pt. A, §159 (RPR).] B. Twenty percent of the costs incurred by […]
36 §5206-F. Time for filing returns
§5206-F. Time for filing returns The franchise tax return required by section 5220, subsection 6 must be filed on or before the 15th day of the 4th month following the end of the financial institution’s fiscal year. [PL 2017, c. 211, Pt. D, §5 (AMD).] SECTION HISTORY PL 1997, c. 746, §19 (NEW). PL […]
36 §5217-A. Income tax paid to other taxing jurisdiction
§5217-A. Income tax paid to other taxing jurisdiction A resident individual is allowed a credit against the tax otherwise due under this Part, excluding the tax imposed by section 5203‑C, for the amount of income tax imposed on that individual for the taxable year by another state of the United States, a political subdivision of […]
36 §5206-G. Combined reports
§5206-G. Combined reports The combined report required by section 5220, subsection 6 must include, both in the aggregate and by entity, a list of the net income or loss per books, the property, payroll and receipts in Maine and everywhere as defined in this chapter and the Maine net income of the unitary business. Neither […]
36 §5217-B. Employer-provided long-term care benefits (REPEALED)
§5217-B. Employer-provided long-term care benefits (REPEALED) SECTION HISTORY PL 1989, c. 556, §B11 (NEW). PL 1999, c. 521, §C7 (AMD). PL 1999, c. 521, §C9 (AFF). PL 2017, c. 170, Pt. E, §4 (RP).