Maine Revised Statutes
Chapter 357: INSURANCE COMPANIES
36 §2530. Maine Life and Health Insurance Guaranty Association credit

§2530. Maine Life and Health Insurance Guaranty Association credit
A taxpayer is allowed a credit against the tax otherwise due under this chapter as determined under Title 24‑A, section 4621.   [PL 2005, c. 346, §15 (NEW); PL 2005, c. 346, §16 (AFF).]
SECTION HISTORY
PL 2005, c. 346, §15 (NEW). PL 2005, c. 346, §16 (AFF).

Structure Maine Revised Statutes

Maine Revised Statutes

TITLE 36: TAXATION

Part 4: BUSINESS TAXES

Chapter 357: INSURANCE COMPANIES

36 §2511. Companies taxable; rate (REPEALED)

36 §2512. Annual returns to Superintendent of Insurance

36 §2513. Tax on premiums and annuity considerations

36 §2513-A. Tax on premiums of risk retention groups

36 §2513-B. Tax on premiums collected by captive insurers; rate of tax (REPEALED)

36 §2513-C. Premium tax on travel insurance premiums

36 §2514. Applicability of provisions

36 §2515. Amount of tax

36 §2516. Returns to State Tax Assessor (REPEALED)

36 §2517. Mutual fire companies doing mill business; returns

36 §2518. Neglect to make return; assessment; failure to pay

36 §2519. Ratio of tax on foreign insurance companies

36 §2520. Reciprocal contracts of indemnity

36 §2521. Power and authority of domestic companies

36 §2521-A. Returns; payment of tax

36 §2521-B. Self-insurers; return for calendar year 1982 (REPEALED)

36 §2521-C. Returns; payment of tax (REPEALED)

36 §2521-D. Limitation on credit or refund

36 §2521-E. Interest on overpayment

36 §2522. Assessment of tax; notice; suspension for nonpayment

36 §2523. Taxation of workers' compensation insurers

36 §2524. Credit for employer-assisted day care

36 §2525. Employer-provided long-term care benefits

36 §2525-A. Employer-provided long-term care benefits on and after January 1, 2000

36 §2526. Solid waste reduction investment tax credit (REPEALED)

36 §2527. Educational attainment investment tax credit (REPEALED)

36 §2528. Recruitment credit (REPEALED)

36 §2529. Pine Tree Development Zone tax credit

36 §2530. Maine Life and Health Insurance Guaranty Association credit

36 §2531. Taxation of nonadmitted insurance coverage

36 §2532. Authority to enter into multistate agreement

36 §2533. New markets capital investment credit

36 §2534. Credit for rehabilitation of historic properties and affordable housing

36 §2535. Credit for educational opportunity

36 §2536. Employer credit for family and medical leave