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 Computation and payment (REPEALED)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 Computation and payment (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW).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 Credit for investment in The Maine Capital Corporation (REPEALED)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 Credit for investment in The Maine Capital Corporation (REPEALED) SECTION HISTORY PL 1977, c. 531, §2 (NEW).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 […]
36 §5130. Retirement credit (REPEALED)
§5130. Retirement credit (REPEALED) SECTION HISTORY PL 1977, c. 686, §11 (NEW). PL 1985, c. 691, §33 (AMD). PL 1987, c. 504, §14 (RP).
36 §5131. Exemption credit (REPEALED)
§5131. Exemption credit (REPEALED) SECTION HISTORY PL 1987, c. 504, §15 (NEW). PL 1987, c. 819, §9 (RP).
36 §5132. Income or loss from sources on tribal land
§5132. Income or loss from sources on tribal land 1. General. The Maine adjusted gross income of a tribal member derived from or connected with sources on tribal land is the sum of the following amounts: A. The net amount of items of income, gain, loss and deduction entering into the tribal member’s federal […]
36 §5140. Nonresident individuals — taxable income (REPEALED)
§5140. Nonresident individuals — taxable income (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1985, c. 783, §22 (RP).
36 §5141. Husband and wife (REPEALED)
§5141. Husband and wife (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1985, c. 783, §23 (RP).
36 §5123. Deduction (REPEALED)
§5123. Deduction (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1987, c. 819, §5 (RP).