36 §5111. Imposition and rate of tax
§5111. Imposition and rate of tax A tax is imposed for each taxable year beginning on or after January 1, 2000, on the Maine taxable income of every resident individual of this State. The amount of the tax is determined as provided in this section. [PL 1999, c. 731, Pt. T, §1 (AMD).] 1. […]
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36 §5111-B. Revenue targeting (REPEALED)
§5111-B. Revenue targeting (REPEALED) SECTION HISTORY PL 1995, c. 368, §VV1 (NEW).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 Self-employed sternmen (REPEALED)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 Self-employed sternmen (REPEALED) SECTION HISTORY PL 1975, c. 627, §2A (NEW).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 Head of household (REPEALED)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 Head of household (REPEALED) SECTION HISTORY PL 1977, c. 686, §8 (NEW).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).