§5255-C. Withholding on certain gambling winnings
A person maintaining an office or transacting business within this State that is required to deduct and withhold a tax on items of income under the Code, Section 3402(q) shall deduct and withhold from such items, to the extent they constitute income that is not excluded from taxation under Maine law, a tax equal to those winnings multiplied by the highest marginal tax rate under section 5111 applicable to the tax year during which the winnings are paid plus any other tax applicable to the winnings under this Part. [PL 2021, c. 630, Pt. A, §4 (NEW).]
SECTION HISTORY
PL 2021, c. 630, Pt. A, §4 (NEW).
Structure Maine Revised Statutes
Chapter 827: WITHHOLDING OF TAX
36 §5250. Employer to withhold tax from wages
36 §5250-A. Withholding on sales of real estate
36 §5250-B. Withholding on pass-through entity income of nonresident partners and shareholders
36 §5251. Information statement
36 §5251-A. Fraudulent statement or failure to furnish statement
36 §5252. Credit for tax withheld
36 §5253. Return and payment of tax withheld
36 §5254. Liability for withheld taxes
36 §5255-A. Injunction (REPEALED)
36 §5255-B. Certain items of income under the United States Internal Revenue Code