§5165. Credit for income tax of another state
A resident estate or trust shall be allowed the credit provided by section 5217-A, except that the limitation shall be computed by reference to the taxable income of the estate or trust. [PL 1989, c. 596, Pt. J, §4 (AMD).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1987, c. 504, §17 (AMD). PL 1989, c. 596, §J4 (AMD).
Structure Maine Revised Statutes
Chapter 811: COMPUTATION OF TAXABLE INCOME OF RESIDENT ESTATES AND TRUSTS
36 §5163. Maine taxable income of resident estate or trust
36 §5164. Fiduciary adjustment
36 §5165. Credit for income tax of another state
36 §5166. Credit to beneficiary for accumulation distribution (REPEALED)
36 §5167. Credit for investment in The Maine Capital Corporation (REPEALED)