36 §5198. Rules
§5198. Rules The assessor may adopt rules governing the treatment of part-year residents and other rules necessary to implement this subchapter. Rules adopted under this section are routine technical rules as defined in Title 5, chapter 375, subchapter 2‑A. [PL 2019, c. 380, §2 (NEW).] SECTION HISTORY PL 2019, c. 380, §2 (NEW).
36 §5164. Fiduciary adjustment
§5164. Fiduciary adjustment 1. Fiduciary adjustment defined. The fiduciary adjustment is the net amount of the modifications described in section 5122, including subsection 3 if the estate or trust is a beneficiary of another estate or trust, that relates to items of income or deduction of an estate or trust. The following items, to the […]
36 §5200. Imposition and rate of tax
§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 […]
36 §5165. Credit for income tax of another state
§5165. Credit for income tax of another state A resident estate or trust shall be allowed the credit provided by section 5217-A, except that the limitation shall be computed by reference to the taxable income of the estate or trust. [PL 1989, c. 596, Pt. J, §4 (AMD).] SECTION HISTORY P&SL 1969, c. 154, […]
36 §5200-A. Modifications
§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 […]
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 Credit to beneficiary for accumulation distribution (REPEALED)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 Credit to beneficiary for accumulation distribution (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW).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).
36 §5200-B. Corporate income tax nexus
§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 […]
36 §5167. Credit for investment in The Maine Capital Corporation (REPEALED)
§5167. Credit for investment in The Maine Capital Corporation (REPEALED) SECTION HISTORY PL 1977, c. 531, §3 (NEW). PL 1981, c. 364, §66 (RP).
36 §5175. Maine taxable income of a nonresident estate or trust (REPEALED)
§5175. Maine taxable income of a nonresident estate or trust (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 2003, c. 390, §37 (AMD). PL 2009, c. 434, §70 (RP).
36 §5175-A. Maine taxable income of a nonresident estate or trust
§5175-A. Maine taxable income of a nonresident estate or trust The Maine taxable income of a nonresident estate or trust is equal to its share in that portion of the distributable net income of the estate or trust that is derived from or connected with sources in this State, including items of income, gain, loss […]