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 Credit for investment in The Maine Capital Corporation (REPEALED)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 Credit for investment in The Maine Capital Corporation (REPEALED) SECTION HISTORY PL 1977, c. 531, §3 (NEW).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 Maine taxable income of a nonresident estate or trust (REPEALED)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 Maine taxable income of a nonresident estate or trust (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW).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 […]
36 §5176. Share of a nonresident estate, trust or beneficiary in income from sources in this State
§5176. Share of a nonresident estate, trust or beneficiary in income from sources in this State 1. General rule. The share of a nonresident estate or trust in items of income, gain, loss and deduction derived from or connected with sources in this State that are included in the distributable net income of the nonresident […]
36 §5177. Credit to beneficiary for accumulation distribution (REPEALED)
§5177. Credit to beneficiary for accumulation distribution (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1985, c. 783, §31 (RP).
36 §5180. Taxation of limited liability companies
§5180. Taxation of limited liability companies 1. Classified as partnership. For purposes of taxation pursuant to this Part, a limited liability company formed under Title 31, former chapter 13 or chapter 21 or qualified to do business in this State as a foreign limited liability company is classified as a partnership, unless classified otherwise for […]
36 §5190. Entity not taxable
§5190. Entity not taxable A partnership is not subject to the tax imposed by this Part. Persons carrying on business as partners are liable for the tax imposed by this Part only in their separate or individual capacities. This section does not apply to the taxes imposed by chapters 819 and 827 or the tax […]
36 §5191. Resident partner — adjusted gross income
§5191. Resident partner — adjusted gross income 1. Modification in determining the adjusted gross income of a resident partner. Any modification described in section 5122 which relates to an item of partnership income, gain, loss or deduction shall be made in accordance with the partner’s distributive share, for federal income tax purposes, of the item […]
36 §5192. Nonresident partner — adjusted gross income from sources in this State
§5192. Nonresident partner — adjusted gross income from sources in this State 1. General. In determining the adjusted gross income of a nonresident partner of any partnership, there shall be included only that part derived from or connected with sources in this State of the partner’s distributive share of items of partnership income, gain, loss […]
36 §5127. Income tax credits (REPEALED)
§5127. Income tax credits (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 424, §1 (RPR). PL 1979, c. 557, §1 (AMD). PL 1981, c. 411, §2 (AMD). PL 1981, c. 705, §§R2,R3 (AMD). PL 1981, c. 706, §36 (AMD). PL 1983, c. 571, §§22,23 (AMD). PL 1983, c. 840, §1 (AMD). […]