36 §5126. Personal exemptions prior to 2018
§5126. Personal exemptions prior to 2018 For income tax years beginning on or after January 1, 1998 but before January 1, 1999, a resident individual is allowed $2,400 for each exemption that the individual properly claims for the taxable year for federal income tax purposes, unless the taxpayer is claimed as a dependent on another […]
36 §5111-A. Alternative method of computation
§5111-A. Alternative method of computation In lieu of a tax computed exactly according to the rates set forth in section 5111, taxpayers may utilize a tax table. The State Tax Assessor shall prepare and issue tables approximating as near as practicable the tax computed using section 5111 for this express purpose. [PL 1987, c. […]
36 §5111-B. Revenue targeting (REPEALED)
§5111-B. Revenue targeting (REPEALED) SECTION HISTORY PL 1995, c. 368, §VV1 (NEW). PL 1997, c. 24, §C10 (RP).
36 §5112. Cross references
§5112. Cross references For application of the tax to estates and trusts, see chapter 809, for application to partnerships, chapter 815. [P&SL 1969, c. 154, §F (NEW).] SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW).
36 §5113. Surviving spouse
§5113. Surviving spouse A taxpayer who qualifies and files a federal income tax return utilizing the joint return tax rates as a surviving spouse may file in a similar manner with the State. [PL 1983, c. 571, §19 (RPR).] SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1983, c. 571, §19 (RPR).
36 §5114. Self-employed sternmen (REPEALED)
§5114. Self-employed sternmen (REPEALED) SECTION HISTORY PL 1975, c. 627, §2A (NEW). PL 1983, c. 571, §20 (RP).
36 §5115. Head of household (REPEALED)
§5115. Head of household (REPEALED) SECTION HISTORY PL 1977, c. 686, §8 (NEW). PL 1983, c. 571, §21 (RP).
36 §5116. Tax waiver for combat casualty
§5116. Tax waiver for combat casualty A taxpayer whose income tax liability is forgiven pursuant to Section 692 of the Code for any tax year is entitled to a waiver of state income tax for the same tax year, including any related interest and penalty, in the same manner in which the federal tax liability […]
36 §5121. Maine taxable income
§5121. Maine taxable income The Maine taxable income of a resident individual is equal to the individual’s federal adjusted gross income with the modifications and less the deductions and personal exemptions provided in this chapter. [PL 2019, c. 379, Pt. C, §2 (AMD).] SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1987, c. […]
36 §5122. Modifications
§5122. Modifications 1. Additions. Federal adjusted gross income shall be increased by: A. Interest or dividends on obligations or securities of any state other than this State, or of a political subdivision or authority of any state other than this State, to the extent that interest or those dividends are not included in the […]