36 §5210. Definitions
§5210. Definitions As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 1981, c. 698, §187 (RPR).] 1. Business income. [PL 1987, c. 841, §9 (RP).] 2. Commercial domicile. [PL 1987, c. 841, §9 (RP).] 3. Compensation. “Compensation” means wages, salaries, commissions and any other form […]
36 §5217-C. Employer-provided long-term care benefits on and after January 1, 2000
§5217-C. Employer-provided long-term care benefits on and after January 1, 2000 1. Credit. 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 the following: A. Five thousand dollars; [PL 1999, c. 521, Pt. C, §8 (NEW); […]
36 §5211. General
§5211. General 1. Apportionment. Any taxpayer, other than a resident individual, estate, or trust, having income from business activity which is taxable both within and without this State, other than the rendering of purely personal services by an individual, shall apportion his net income as provided in this section. Any taxpayer having income solely from […]
36 §5217-D. Credit for educational opportunity
§5217-D. Credit for educational opportunity 1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. “Benchmark loan payment” means the monthly loan payment for the amount of the principal cap paid over 10 years at the interest rate for federally subsidized Stafford loans under […]
36 §5212. Apportionment of income of mutual fund service providers (REPEALED)
§5212. Apportionment of income of mutual fund service providers (REPEALED) SECTION HISTORY PL 1999, c. 754, §1 (NEW). PL 1999, c. 754, §2 (AFF). PL 2007, c. 240, Pt. V, §13 (AMD). PL 2019, c. 401, Pt. C, §10 (RP).
36 §5213. New jobs credit (REPEALED)
§5213. New jobs credit (REPEALED) SECTION HISTORY PL 1977, c. 686, §15 (NEW).
36 §5213-A. Sales tax fairness credit
§5213-A. Sales tax fairness credit For tax years beginning on or after January 1, 2016, individuals are allowed a credit as computed under this section against the taxes imposed under this Part. [PL 2015, c. 267, Pt. DD, §19 (NEW).] 1. Definitions. As used in this section, unless the context otherwise indicates, the following […]
36 §5214. Legislative findings and purpose (REPEALED)
§5214. Legislative findings and purpose (REPEALED) SECTION HISTORY PL 1977, c. 722 (NEW). PL 1981, c. 364, §68 (RP).
36 §5214-A. Credit to beneficiary for accumulation distribution
§5214-A. Credit to beneficiary for accumulation distribution 1. General. A beneficiary of a trust whose adjusted gross income includes all or part of an accumulation distribution by that trust, as defined in the Code, Section 665, or its equivalent, shall be allowed a credit against the tax otherwise due under this Part for all or […]
36 §5205. Franchise tax on banking corporations and loan associations (REPEALED)
§5205. Franchise tax on banking corporations and loan associations (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1973, c. 580, §3 (AMD). PL 1973, c. 592, §22A (AMD). PL 1973, c. 788, §194 (RPR). PL 1977, c. 686, §13 (AMD). PL 1981, c. 698, §186 (RP).