§5203-A. State minimum tax (REPEALED) SECTION HISTORY PL 1991, c. 528, §N15 (NEW). PL 1991, c. 528, §§N17,RRR (AFF). PL 1991, c. 591, §N15 (NEW). PL 1991, c. 591, §N17 (AFF). PL 1997, c. 746, §13 (AMD). PL 1997, c. 746, §24 (AFF). PL 2001, c. 559, §GG19 (AMD). PL 2001, c. 559, §GG26 (AFF). […]
§5203-B. Corporate income tax surcharge (REPEALED) SECTION HISTORY PL 1991, c. 528, §AAA1 (NEW). PL 1991, c. 528, §§AAA2,RRR (AFF). PL 1991, c. 591, §AAA1 (NEW). PL 1991, c. 591, §AAA2 (AFF). PL 1995, c. 281, §29 (AMD). PL 2003, c. 673, §JJ2 (AMD). PL 2003, c. 673, §JJ6 (AFF). PL 2009, c. 434, §76 […]
§5203-C. State minimum tax 1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. “Adjusted alternative minimum tax,” for individuals, estates and trusts, means the excess, if any, of the alternative minimum tax over the amount that would have been the alternative minimum tax […]
§5203. Minimum tax for tax preferences (REPEALED) SECTION HISTORY PL 1977, c. 424, §3 (NEW). PL 1979, c. 615, §5 (AMD). PL 1985, c. 691, §§34,48 (RPR). PL 1987, c. 504, §§25,26 (AMD). PL 1989, c. 508, §20 (AMD). PL 1989, c. 871, §18 (AMD). PL 1991, c. 528, §N14 (RP). PL 1991, c. 528, […]
§5204-A. Early distribution from qualified retirement plans (REPEALED) SECTION HISTORY PL 1985, c. 670 (NEW). PL 1987, c. 504, §28 (RPR). PL 1993, c. 395, §20 (AMD). PL 2011, c. 380, Pt. N, §16 (AMD). PL 2011, c. 380, Pt. N, §19 (AFF). PL 2021, c. 253, Pt. A, §5 (RP).
§5204-B. Certain capital gains of trusts (REPEALED) SECTION HISTORY PL 1995, c. 281, §30 (NEW). PL 1997, c. 668, §30 (RP). PL 1997, c. 668, §43 (AFF).
§5204. Lump-sum retirement plan distributions (REPEALED) SECTION HISTORY PL 1977, c. 424, §3 (NEW). PL 1987, c. 504, §27 (AMD). PL 1987, c. 772, §38 (AMD). PL 2011, c. 380, Pt. N, §15 (AMD). PL 2011, c. 380, Pt. N, §19 (AFF). PL 2011, c. 548, §29 (AMD). PL 2021, c. 253, Pt. A, §4 […]
