36 §5145. Personal exemptions (REPEALED)
§5145. Personal exemptions (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 711, §H5 (AMD). PL 1985, c. 783, §26 (RP).
36 §5146. Child care credit (REPEALED)
§5146. Child care credit (REPEALED) SECTION HISTORY PL 1977, c. 424, §2 (NEW). PL 1985, c. 766, §2 (AMD). PL 1985, c. 783, §27 (RP). PL 1987, c. 402, §A188 (RP). PL 1987, c. 504, §16 (RP).
36 §5126-A. Personal exemptions on or after January 1, 2018
§5126-A. Personal exemptions on or after January 1, 2018 1. Amount. For income tax years beginning on or after January 1, 2018, a resident individual is allowed a personal exemption deduction for the taxable year equal to $4,150, unless the individual may be claimed as a dependent on another return. A resident individual is allowed […]
36 §5147. Installment sale election
§5147. Installment sale election Notwithstanding any provision of this Part to the contrary, an individual who transferred, during the taxable year, real or tangible property located in this State under an installment sale agreement may elect to recognize, for purposes of determining the taxable income under this chapter, the total gain from that sale in […]
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 Income tax credits (REPEALED)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 Income tax credits (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW).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). […]
36 §5160. Imposition of tax
§5160. Imposition of tax The tax is imposed, at the rates provided by section 5111 for single individuals, upon the Maine taxable income of estates and trusts. The tax must be paid by the fiduciary. [PL 2003, c. 390, §35 (AMD).] SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1985, c. 783, §28 […]
36 §5128. Dual residence; reduction of tax
§5128. Dual residence; reduction of tax If the taxpayer is regarded as a resident of both this State and another jurisdiction for purposes of personal income taxation, the assessor shall reduce the tax on that portion of the taxpayer’s income which is subjected to tax in both jurisdictions solely by virtue of dual residence, provided […]
36 §5161. Computation and payment (REPEALED)
§5161. Computation and payment (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1985, c. 783, §29 (RP).
36 §5129. Credit for investment in The Maine Capital Corporation (REPEALED)
§5129. Credit for investment in The Maine Capital Corporation (REPEALED) SECTION HISTORY PL 1977, c. 531, §2 (NEW). PL 1981, c. 364, §65 (RP).
36 §5162. Tax not applicable
§5162. Tax not applicable 1. Associations taxable as corporations. An association, trust or other unincorporated organization which is taxable as a corporation for federal income tax purposes shall not be subject to tax under this chapter. [P&SL 1969, c. 154, §F1 (NEW).] 2. Exempt associations, trusts and organizations. An association, trust, or other unincorporated […]