36 §5203. Minimum tax for tax preferences (REPEALED)
§5203. Minimum tax for tax preferences (REPEALED) SECTION HISTORY PL 1977, c. 424, §3 (NEW). PL 1979, c. 615, §5 (AMD). PL 1985, c. 691, §§34,48 (RPR). PL 1987, c. 504, §§25,26 (AMD). PL 1989, c. 508, §20 (AMD). PL 1989, c. 871, §18 (AMD). PL 1991, c. 528, §N14 (RP). PL 1991, c. 528, […]
36 §5203-A. State minimum tax (REPEALED)
§5203-A. State minimum tax (REPEALED) SECTION HISTORY PL 1991, c. 528, §N15 (NEW). PL 1991, c. 528, §§N17,RRR (AFF). PL 1991, c. 591, §N15 (NEW). PL 1991, c. 591, §N17 (AFF). PL 1997, c. 746, §13 (AMD). PL 1997, c. 746, §24 (AFF). PL 2001, c. 559, §GG19 (AMD). PL 2001, c. 559, §GG26 (AFF). […]
36 §5203-B. Corporate income tax surcharge (REPEALED)
§5203-B. Corporate income tax surcharge (REPEALED) SECTION HISTORY PL 1991, c. 528, §AAA1 (NEW). PL 1991, c. 528, §§AAA2,RRR (AFF). PL 1991, c. 591, §AAA1 (NEW). PL 1991, c. 591, §AAA2 (AFF). PL 1995, c. 281, §29 (AMD). PL 2003, c. 673, §JJ2 (AMD). PL 2003, c. 673, §JJ6 (AFF). PL 2009, c. 434, §76 […]
36 §5203-C. State minimum tax
§5203-C. State minimum tax 1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. “Adjusted alternative minimum tax,” for individuals, estates and trusts, means the excess, if any, of the alternative minimum tax over the amount that would have been the alternative minimum tax […]
36 §5204. Lump-sum retirement plan distributions (REPEALED)
§5204. Lump-sum retirement plan distributions (REPEALED) SECTION HISTORY PL 1977, c. 424, §3 (NEW). PL 1987, c. 504, §27 (AMD). PL 1987, c. 772, §38 (AMD). PL 2011, c. 380, Pt. N, §15 (AMD). PL 2011, c. 380, Pt. N, §19 (AFF). PL 2011, c. 548, §29 (AMD). PL 2021, c. 253, Pt. A, §4 […]
36 §5204-A. Early distribution from qualified retirement plans (REPEALED)
§5204-A. Early distribution from qualified retirement plans (REPEALED) SECTION HISTORY PL 1985, c. 670 (NEW). PL 1987, c. 504, §28 (RPR). PL 1993, c. 395, §20 (AMD). PL 2011, c. 380, Pt. N, §16 (AMD). PL 2011, c. 380, Pt. N, §19 (AFF). PL 2021, c. 253, Pt. A, §5 (RP).
36 §5204-B. Certain capital gains of trusts (REPEALED)
§5204-B. Certain capital gains of trusts (REPEALED) SECTION HISTORY PL 1995, c. 281, §30 (NEW). PL 1997, c. 668, §30 (RP). PL 1997, c. 668, §43 (AFF).
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 Franchise tax on banking corporations and loan associations (REPEALED)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 Franchise tax on banking corporations and loan associations (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW).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).
36 §5206. Franchise tax on financial institutions
§5206. Franchise tax on financial institutions A tax is imposed for each calendar year or fiscal year ending during that calendar year upon the franchise or privilege of doing business in this State of every financial institution that has Maine net income or Maine assets and that has a substantial physical presence in this State […]
36 §5166. Credit to beneficiary for accumulation distribution (REPEALED)
§5166. Credit to beneficiary for accumulation distribution (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1985, c. 783, §30 (RP).