Maine Revised Statutes
TITLE 36: TAXATION
Part 8: INCOME TAXES

36 §5124-B. Standard deduction; resident on or after January 1, 2016 but before January 1, 2018 - §5124-B. Standard deduction; resident on or after January 1, 2016...

36 §5124-C. Standard deduction; resident on or after January 1, 2018 - §5124-C. Standard deduction; resident on or after January 1, 2018...

36 §5125. Itemized deductions - §5125. Itemized deductions 1. General. An individual who has claimed...

36 §5126. Personal exemptions prior to 2018 - §5126. Personal exemptions prior to 2018 For income tax years...

36 §5126-A. Personal exemptions on or after January 1, 2018 - §5126-A. Personal exemptions on or after January 1, 2018 1....

36 §5127. Income tax credits (REPEALED) - §5127. Income tax credits (REPEALED) SECTION HISTORY P&SL 1969, c....

36 §5128. Dual residence; reduction of tax - §5128. Dual residence; reduction of tax If the taxpayer is...

36 §5129. Credit for investment in The Maine Capital Corporation (REPEALED) - §5129. Credit for investment in The Maine Capital Corporation (REPEALED)...

36 §5130. Retirement credit (REPEALED) - §5130. Retirement credit (REPEALED) SECTION HISTORY PL 1977, c. 686,...

36 §5131. Exemption credit (REPEALED) - §5131. Exemption credit (REPEALED) SECTION HISTORY PL 1987, c. 504,...

36 §5132. Income or loss from sources on tribal land - §5132. Income or loss from sources on tribal land 1....

Chapter 807: COMPUTATION OF TAXABLE INCOME OF NONRESIDENT INDIVIDUALS

36 §5140. Nonresident individuals -- taxable income (REPEALED) - §5140. Nonresident individuals -- taxable income (REPEALED) SECTION HISTORY P&SL...

36 §5141. Husband and wife (REPEALED) - §5141. Husband and wife (REPEALED) SECTION HISTORY P&SL 1969, c....

36 §5142. Adjusted gross income from sources in this State - §5142. Adjusted gross income from sources in this State 1....

36 §5143. Standard deduction; nonresident (REPEALED) - §5143. Standard deduction; nonresident (REPEALED) SECTION HISTORY P&SL 1969, c....

36 §5143-A. Standard deduction; nonresident (REPEALED) - §5143-A. Standard deduction; nonresident (REPEALED) SECTION HISTORY PL 1979, c....

36 §5144. Itemized deductions (REPEALED) - §5144. Itemized deductions (REPEALED) SECTION HISTORY P&SL 1969, c. 154,...

36 §5144-A. Itemized deductions (REPEALED) - §5144-A. Itemized deductions (REPEALED) SECTION HISTORY PL 1979, c. 711,...

36 §5145. Personal exemptions (REPEALED) - §5145. Personal exemptions (REPEALED) SECTION HISTORY P&SL 1969, c. 154,...

36 §5146. Child care credit (REPEALED) - §5146. Child care credit (REPEALED) SECTION HISTORY PL 1977, c....

36 §5147. Installment sale election - §5147. Installment sale election Notwithstanding any provision of this Part...

Chapter 809: IMPOSITION OF TAX ON ESTATES AND TRUSTS

36 §5160. Imposition of tax - §5160. Imposition of tax The tax is imposed, at the...

36 §5161. Computation and payment (REPEALED) - §5161. Computation and payment (REPEALED) SECTION HISTORY P&SL 1969, c....

36 §5162. Tax not applicable - §5162. Tax not applicable 1. Associations taxable as corporations. An...

Chapter 811: COMPUTATION OF TAXABLE INCOME OF RESIDENT ESTATES AND TRUSTS

36 §5163. Maine taxable income of resident estate or trust - §5163. Maine taxable income of resident estate or trust The...

36 §5164. Fiduciary adjustment - §5164. Fiduciary adjustment 1. Fiduciary adjustment defined. The fiduciary adjustment...

36 §5165. Credit for income tax of another state - §5165. Credit for income tax of another state A resident...

36 §5166. Credit to beneficiary for accumulation distribution (REPEALED) - §5166. Credit to beneficiary for accumulation distribution (REPEALED) SECTION HISTORY...

36 §5167. Credit for investment in The Maine Capital Corporation (REPEALED) - §5167. Credit for investment in The Maine Capital Corporation (REPEALED)...

Chapter 813: COMPUTATION OF TAXABLE INCOME OF NONRESIDENT TRUSTS AND ESTATES

36 §5175. Maine taxable income of a nonresident estate or trust (REPEALED) - §5175. Maine taxable income of a nonresident estate or trust...

36 §5175-A. Maine taxable income of a nonresident estate or trust - §5175-A. Maine taxable income of a nonresident estate or trust...

36 §5176. Share of a nonresident estate, trust or beneficiary in income from sources in this State - §5176. Share of a nonresident estate, trust or beneficiary in...

36 §5177. Credit to beneficiary for accumulation distribution (REPEALED) - §5177. Credit to beneficiary for accumulation distribution (REPEALED) SECTION HISTORY...

Chapter 814: LIMITED LIABILITY COMPANIES

36 §5180. Taxation of limited liability companies - §5180. Taxation of limited liability companies 1. Classified as partnership....

Chapter 815: PARTNERS AND PARTNERSHIPS

Subchapter 1: GENERALLY

36 §5190. Entity not taxable - §5190. Entity not taxable A partnership is not subject to...

36 §5191. Resident partner -- adjusted gross income - §5191. Resident partner -- adjusted gross income 1. Modification in...

36 §5192. Nonresident partner -- adjusted gross income from sources in this State - §5192. Nonresident partner -- adjusted gross income from sources in...

Subchapter 2: PARTNERSHIP AUDITS

36 §5195. Definitions - §5195. Definitions As used in this subchapter, unless the context...

36 §5196. Reporting federal adjustments; partnership-level audit and administrative adjustment request - §5196. Reporting federal adjustments; partnership-level audit and administrative adjustment request...

36 §5197. Extensions of time - §5197. Extensions of time The time periods provided for in...

36 §5198. Rules - §5198. Rules The assessor may adopt rules governing the treatment...

Chapter 817: IMPOSITION OF TAX ON CORPORATIONS

36 §5200. Imposition and rate of tax - §5200. Imposition and rate of tax 1. Imposition and rate...

36 §5200-A. Modifications - §5200-A. Modifications 1. Additions. The taxable income of the taxpayer...

36 §5200-B. Corporate income tax nexus - §5200-B. Corporate income tax nexus 1. Nexus established. A corporation...

36 §5201. Alternative tax computation (REPEALED) - §5201. Alternative tax computation (REPEALED) SECTION HISTORY P&SL 1969, c....

36 §5202. Credit for investment in The Maine Capital Corporation (REPEALED) - §5202. Credit for investment in The Maine Capital Corporation (REPEALED)...

36 §5202-A. Small business investment companies exempt - §5202-A. Small business investment companies exempt Corporate small business investment...

36 §5202-B. Depreciation option (REPEALED) - §5202-B. Depreciation option (REPEALED) SECTION HISTORY PL 1981, c. 704,...

36 §5202-C. Separate accounting required in certain cases - §5202-C. Separate accounting required in certain cases A corporation that...

36 §5202-D. Exemption for certain out-of-state suppliers of spirits sold to the Bureau of Alcoholic Beverages and Lottery Operations - §5202-D. Exemption for certain out-of-state suppliers of spirits sold to...

Chapter 818: ADDITIONAL TAXES

36 §5203. Minimum tax for tax preferences (REPEALED) - §5203. Minimum tax for tax preferences (REPEALED) SECTION HISTORY PL...

36 §5203-A. State minimum tax (REPEALED) - §5203-A. State minimum tax (REPEALED) SECTION HISTORY PL 1991, c....

36 §5203-B. Corporate income tax surcharge (REPEALED) - §5203-B. Corporate income tax surcharge (REPEALED) SECTION HISTORY PL 1991,...

36 §5203-C. State minimum tax - §5203-C. State minimum tax 1. Definitions. As used in this...

36 §5204. Lump-sum retirement plan distributions (REPEALED) - §5204. Lump-sum retirement plan distributions (REPEALED) SECTION HISTORY PL 1977,...

36 §5204-A. Early distribution from qualified retirement plans (REPEALED) - §5204-A. Early distribution from qualified retirement plans (REPEALED) SECTION HISTORY...

36 §5204-B. Certain capital gains of trusts (REPEALED) - §5204-B. Certain capital gains of trusts (REPEALED) SECTION HISTORY PL...

Chapter 819: FRANCHISE TAX

36 §5205. Franchise tax on banking corporations and loan associations (REPEALED) - §5205. Franchise tax on banking corporations and loan associations (REPEALED)...

36 §5206. Franchise tax on financial institutions - §5206. Franchise tax on financial institutions A tax is imposed...

36 §5206-A. Utilization of net operating loss carry forward (REPEALED) - §5206-A. Utilization of net operating loss carry forward (REPEALED) SECTION...

36 §5206-B. Definitions (REPEALED) - §5206-B. Definitions (REPEALED) SECTION HISTORY PL 1983, c. 842, §4...

36 §5206-C. Refunds (REPEALED) - §5206-C. Refunds (REPEALED) SECTION HISTORY PL 1983, c. 842, §5...

36 §5206-D. Definitions - §5206-D. Definitions As used in this chapter, unless the context...

36 §5206-E. Apportionment - §5206-E. Apportionment Except as otherwise specifically provided, a financial institution...

36 §5206-F. Time for filing returns - §5206-F. Time for filing returns The franchise tax return required...

36 §5206-G. Combined reports - §5206-G. Combined reports The combined report required by section 5220,...

Chapter 821: APPORTIONMENT OF INCOME

36 §5210. Definitions - §5210. Definitions As used in this chapter, unless the context...

36 §5211. General - §5211. General 1. Apportionment. Any taxpayer, other than a resident...

36 §5212. Apportionment of income of mutual fund service providers (REPEALED) - §5212. Apportionment of income of mutual fund service providers (REPEALED)...

Chapter 822: TAX CREDITS

36 §5213. New jobs credit (REPEALED) - §5213. New jobs credit (REPEALED) SECTION HISTORY PL 1977, c....

36 §5213-A. Sales tax fairness credit - §5213-A. Sales tax fairness credit For tax years beginning on...

36 §5214. Legislative findings and purpose (REPEALED) - §5214. Legislative findings and purpose (REPEALED) SECTION HISTORY PL 1977,...

36 §5214-A. Credit to beneficiary for accumulation distribution - §5214-A. Credit to beneficiary for accumulation distribution 1. General. A...

36 §5215. Jobs and investment tax credit - §5215. Jobs and investment tax credit 1. Credit allowed. A...

36 §5216. Credit for investment in The Maine Capital Corporation or the Maine Natural Resource Capital Company (REPEALED) - §5216. Credit for investment in The Maine Capital Corporation or...

36 §5216-A. Credit for investment in the Maine Natural Resource Capital Company (REPEALED) - §5216-A. Credit for investment in the Maine Natural Resource Capital...

36 §5216-B. Seed capital investment tax credit - §5216-B. Seed capital investment tax credit 1. Definitions. As used...

36 §5216-C. Contributions to family development account reserve funds (REPEALED) - §5216-C. Contributions to family development account reserve funds (REPEALED) SECTION...

36 §5216-D. Maine Fishery Infrastructure Investment Tax Credit Program (REPEALED) - §5216-D. Maine Fishery Infrastructure Investment Tax Credit Program (REPEALED) SECTION...

36 §5217. Employer-assisted day care - §5217. Employer-assisted day care 1. Credit allowed. A taxpayer constituting...

36 §5217-A. Income tax paid to other taxing jurisdiction - §5217-A. Income tax paid to other taxing jurisdiction A resident...

36 §5217-B. Employer-provided long-term care benefits (REPEALED) - §5217-B. Employer-provided long-term care benefits (REPEALED) SECTION HISTORY PL 1989,...

36 §5217-C. Employer-provided long-term care benefits on and after January 1, 2000 - §5217-C. Employer-provided long-term care benefits on and after January 1,...

36 §5217-D. Credit for educational opportunity - §5217-D. Credit for educational opportunity 1. Definitions. As used in...

36 §5217-E. Student Loan Repayment Tax Credit - §5217-E. Student Loan Repayment Tax Credit 1. Definitions. As used...

36 §5217-F. Employer support for volunteer firefighters and volunteer municipal emergency medical services persons - §5217-F. Employer support for volunteer firefighters and volunteer municipal emergency...

36 §5218. Income tax credit for child care expenses - §5218. Income tax credit for child care expenses 1. Resident...

36 §5218-A. Income tax credit for adult dependent care expenses - §5218-A. Income tax credit for adult dependent care expenses 1....

36 §5219. Income tax credit for installation of renewable energy systems (REPEALED) - §5219. Income tax credit for installation of renewable energy systems...

36 §5219-A. Retirement and disability credit (REPEALED) - §5219-A. Retirement and disability credit (REPEALED) SECTION HISTORY PL 1987,...

36 §5219-B. Conformity credit (REPEALED) - §5219-B. Conformity credit (REPEALED) SECTION HISTORY PL 1987, c. 504,...

36 §5219-C. Forest management planning income credits (REPEALED) - §5219-C. Forest management planning income credits (REPEALED) SECTION HISTORY PL...

36 §5219-D. Solid waste reduction investment tax credit (REPEALED) - §5219-D. Solid waste reduction investment tax credit (REPEALED) SECTION HISTORY...

36 §5219-E. Investment tax credit (REPEALED) - §5219-E. Investment tax credit (REPEALED) SECTION HISTORY PL 1991, c....

36 §5219-F. Reclaimed wood waste and cedar waste credit (REPEALED) - §5219-F. Reclaimed wood waste and cedar waste credit (REPEALED) SECTION...

36 §5219-G. Tax credits for partners, S corporation shareholders and beneficiaries of estates and trusts - §5219-G. Tax credits for partners, S corporation shareholders and beneficiaries...

36 §5219-H. Application of credits against taxes - §5219-H. Application of credits against taxes 1. Meaning of tax....

36 §5219-I. Nursing home care credit (REPEALED) - §5219-I. Nursing home care credit (REPEALED) SECTION HISTORY PL 1993,...

36 §5219-J. Catastrophic health expense credit (REPEALED) - §5219-J. Catastrophic health expense credit (REPEALED) SECTION HISTORY PL 1993,...

36 §5219-K. Research expense tax credit - §5219-K. Research expense tax credit 1. Credit allowed. A taxpayer...

36 §5219-L. Super credit for substantially increased research and development - §5219-L. Super credit for substantially increased research and development 1....

36 §5219-M. High-technology investment tax credit - §5219-M. High-technology investment tax credit 1. Definitions. As used in...

36 §5219-N. Low-income tax credit (REPEALED) - §5219-N. Low-income tax credit (REPEALED) SECTION HISTORY PL 1997, c....

36 §5219-O. Credit for dependent health benefits paid - §5219-O. Credit for dependent health benefits paid 1. Credit allowed....

36 §5219-P. Clean fuel vehicle economic and infrastructure development (REPEALED) - §5219-P. Clean fuel vehicle economic and infrastructure development (REPEALED) SECTION...

36 §5219-Q. Quality child care investment credit - §5219-Q. Quality child care investment credit 1. Definition. As used...

36 §5219-R. Credit for rehabilitation of historic properties (REALLOCATED FROM TITLE 36, SECTION 5219-Q) - §5219-R. Credit for rehabilitation of historic properties (REALLOCATED FROM TITLE...

36 §5219-S. Earned income credit - §5219-S. Earned income credit 1. Resident taxpayer; tax years beginning...

36 §5219-T. Credit for consumption of wood processing residue (REPEALED) (REALLOCATED FROM TITLE 36, SECTION 5219-S) - §5219-T. Credit for consumption of wood processing residue (REPEALED) (REALLOCATED...

36 §5219-U. Educational attainment investment tax credit (REPEALED) - §5219-U. Educational attainment investment tax credit (REPEALED) SECTION HISTORY PL...

36 §5219-V. Recruitment credit (REPEALED) - §5219-V. Recruitment credit (REPEALED) SECTION HISTORY PL 2001, c. 700,...

36 §5219-W. Pine Tree Development Zone tax credit - §5219-W. Pine Tree Development Zone tax credit 1. Credit allowed....

36 §5219-X. Biofuel commercial production and commercial use - §5219-X. Biofuel commercial production and commercial use 1. Definition. As...

36 §5219-Y. Certified visual media production credit - §5219-Y. Certified visual media production credit 1. Credit allowed. A...

36 §5219-Z. Tax credit for pollution-reducing boilers (REPEALED) - §5219-Z. Tax credit for pollution-reducing boilers (REPEALED) SECTION HISTORY PL...

36 §5219-AA. Community wind power generator credit (REPEALED) - §5219-AA. Community wind power generator credit (REPEALED) SECTION HISTORY RR...

36 §5219-BB. Credit for rehabilitation of historic properties after 2007 - §5219-BB. Credit for rehabilitation of historic properties after 2007 1....

36 §5219-CC. Community wind power generator credit (REPEALED) - §5219-CC. Community wind power generator credit (REPEALED) SECTION HISTORY PL...

36 §5219-DD. Dental care access credit (WHOLE SECTION TEXT EFFECTIVE UNTIL 12/31/27) (WHOLE SECTION TEXT REPEALED 12/31/27) - §5219-DD. Dental care access credit (CONTAINS TEXT WITH VARYING EFFECTIVE...

36 §5219-EE. Maine Public Employees Retirement System innovation finance credit (WHOLE SECTION TEXT EFFECTIVE UNTIL 4/16/29) (WHOLE SECTION TEXT REPEALED 4/16/29) - §5219-EE. Maine Public Employees Retirement System innovation finance credit (CONTAINS...

36 §5219-FF. Credit for wellness programs - §5219-FF. Credit for wellness programs 1. Definitions. As used in...

36 §5219-GG. Maine capital investment credit - §5219-GG. Maine capital investment credit 1. Credit allowed. A taxpayer...

36 §5219-HH. New markets capital investment credit - §5219-HH. New markets capital investment credit 1. Definitions. As used...

36 §5219-II. Property tax fairness credit - §5219-II. Property tax fairness credit For tax years beginning on...

36 §5219-JJ. Maine capital investment credit for 2013 (REALLOCATED FROM TITLE 36, SECTION 5219-II) - §5219-JJ. Maine capital investment credit for 2013 (REALLOCATED FROM TITLE...

36 §5219-KK. Property tax fairness credit for tax years beginning on or after January 1, 2014 - §5219-KK. Property tax fairness credit for tax years beginning on...

36 §5219-LL. Primary care access credit (REALLOCATED FROM TITLE 36, SECTION 5219-KK) - §5219-LL. Primary care access credit (REALLOCATED FROM TITLE 36, SECTION...

36 §5219-MM. Maine capital investment credit for 2014 - §5219-MM. Maine capital investment credit for 2014 1. Credit allowed....

36 §5219-NN. Maine capital investment credit for 2015 and after - §5219-NN. Maine capital investment credit for 2015 and after 1....

36 §5219-OO. Credit for disability income protection plans in the workplace - §5219-OO. Credit for disability income protection plans in the workplace...

36 §5219-PP. Credit for certain homestead modifications - §5219-PP. Credit for certain homestead modifications 1. Credit allowed. An...

36 §5219-QQ. Credit for major business headquarters expansions - §5219-QQ. Credit for major business headquarters expansions 1. Definitions. As...

36 §5219-RR. Tax credit for Maine shipbuilding facility investment - §5219-RR. Tax credit for Maine shipbuilding facility investment 1. Definitions....

36 §5219-SS. Dependent exemption tax credit - §5219-SS. Dependent exemption tax credit 1. Resident taxpayer. A resident...

36 §5219-UU. Employer credit for family and medical leave - §5219-UU. Employer credit for family and medical leave For tax...

36 §5219-VV. Credit for major food processing and manufacturing facility expansion - §5219-VV. Credit for major food processing and manufacturing facility expansion...

36 §5219-WW. Credit for affordable housing - §5219-WW. Credit for affordable housing 1. Definitions. As used in...

36 §5219-XX. Renewable chemicals tax credit - §5219-XX. Renewable chemicals tax credit 1. Definitions. As used in...

36 §5219-YY. Credit for paper manufacturing facility investment - §5219-YY. Credit for paper manufacturing facility investment 1. Definitions. As...

36 §5219-ZZ. Access to justice credit (REALLOCATED FROM TITLE 36, SECTION 5219-YY) - §5219-ZZ. Access to justice credit (REALLOCATED FROM TITLE 36, SECTION...

Chapter 823: INCOME TAX RETURNS

36 §5220. Persons required to make returns of income - §5220. Persons required to make returns of income An income...

36 §5221. Joint returns by spouses - §5221. Joint returns by spouses 1. General. Spouses may make...

36 §5222. Returns by fiduciaries - §5222. Returns by fiduciaries 1. Decedents. An income tax return...

36 §5223. Notice of qualification as receiver (REPEALED) - §5223. Notice of qualification as receiver (REPEALED) SECTION HISTORY P&SL...

36 §5224. Change of status as resident or nonresident during year (REPEALED) - §5224. Change of status as resident or nonresident during year...

36 §5224-A. Return of part-year resident - §5224-A. Return of part-year resident If an individual changes that...

36 §5225. Taxable income as resident and nonresident (REPEALED) - §5225. Taxable income as resident and nonresident (REPEALED) SECTION HISTORY...

36 §5226. Minimum tax and prorating of exemptions (REPEALED) - §5226. Minimum tax and prorating of exemptions (REPEALED) SECTION HISTORY...

36 §5227. Time for filing returns - §5227. Time for filing returns The income tax return required...

36 §5227-A. Requirement to file amended Maine returns - §5227-A. Requirement to file amended Maine returns 1. Amended return...

36 §5228. Estimated tax - §5228. Estimated tax 1. Definitions. As used in this section,...

36 §5229. Time for filing declaration of estimated tax (REPEALED) - §5229. Time for filing declaration of estimated tax (REPEALED) SECTION...

36 §5230. Payments of estimated tax (REPEALED) - §5230. Payments of estimated tax (REPEALED) SECTION HISTORY P&SL 1969,...

36 §5231. Extension of time for filing and payment - §5231. Extension of time for filing and payment 1. General....

36 §5232. Change of election (REPEALED) - §5232. Change of election (REPEALED) SECTION HISTORY P&SL 1969, c....

36 §5233. Signing of returns and other documents (REPEALED) - §5233. Signing of returns and other documents (REPEALED) SECTION HISTORY...

36 §5234. Fiscal year tax determination (REPEALED) - §5234. Fiscal year tax determination (REPEALED) SECTION HISTORY PL 1975,...

Chapter 825: INFORMATION RETURNS

36 §5240. General requirements concerning returns, notices, records and statements (REPEALED) - §5240. General requirements concerning returns, notices, records and statements (REPEALED)...

36 §5241. Partnership and S corporation returns (REPEALED) - §5241. Partnership and S corporation returns (REPEALED) SECTION HISTORY P&SL...

36 §5242. Information returns - §5242. Information returns The State Tax Assessor may require returns...

36 §5243. Requirement to file amended Maine returns (REPEALED) - §5243. Requirement to file amended Maine returns (REPEALED) SECTION HISTORY...

36 §5244. Combined report - §5244. Combined report The combined report required by section 5220,...

36 §5245. Amended returns (REPEALED) - §5245. Amended returns (REPEALED) SECTION HISTORY PL 2007, c. 693,...

Chapter 827: WITHHOLDING OF TAX

36 §5250. Employer to withhold tax from wages - §5250. Employer to withhold tax from wages 1. General. Every...

36 §5250-A. Withholding on sales of real estate - §5250-A. Withholding on sales of real estate 1. Definitions. As...

36 §5250-B. Withholding on pass-through entity income of nonresident partners and shareholders - §5250-B. Withholding on pass-through entity income of nonresident partners and...

36 §5251. Information statement - §5251. Information statement Every person who is required to deduct...

36 §5251-A. Fraudulent statement or failure to furnish statement - §5251-A. Fraudulent statement or failure to furnish statement A person...

36 §5252. Credit for tax withheld - §5252. Credit for tax withheld Wages and other items of...

36 §5253. Return and payment of tax withheld - §5253. Return and payment of tax withheld Every person that...

36 §5254. Liability for withheld taxes - §5254. Liability for withheld taxes Every person required to deduct...

36 §5255. Failure to withhold - §5255. Failure to withhold A person who fails to deduct...

36 §5255-A. Injunction (REPEALED) - §5255-A. Injunction (REPEALED) SECTION HISTORY PL 1971, c. 61, §10...

36 §5255-B. Certain items of income under the United States Internal Revenue Code - §5255-B. Certain items of income under the United States Internal...

36 §5255-C. Withholding on certain gambling winnings - §5255-C. Withholding on certain gambling winnings A person maintaining an...

Chapter 829: ACCOUNTING PERIODS AND METHODS OF ACCOUNTING

36 §5256. Period for computation of taxable income - §5256. Period for computation of taxable income 1. General. For...

36 §5257. Methods of accounting - §5257. Methods of accounting 1. Same as federal. For purposes...

36 §5258. Adjustments - §5258. Adjustments In computing a taxpayer's taxable income for any...

36 §5259. Limitation on additional tax - §5259. Limitation on additional tax 1. Change other than to...

Chapter 831: PROCEDURE AND ADMINISTRATION

36 §5260. Examination of return (REPEALED) - §5260. Examination of return (REPEALED) SECTION HISTORY P&SL 1969, c....

36 §5261. Assessment final if no protest (REPEALED) - §5261. Assessment final if no protest (REPEALED) SECTION HISTORY P&SL...

36 §5262. Protest by taxpayer (REPEALED) - §5262. Protest by taxpayer (REPEALED) SECTION HISTORY P&SL 1969, c....

36 §5263. Notice of determination after protest (REPEALED) - §5263. Notice of determination after protest (REPEALED) SECTION HISTORY P&SL...

36 §5264. Action of assessor final (REPEALED) - §5264. Action of assessor final (REPEALED) SECTION HISTORY P&SL 1969,...

36 §5265. Burden of proof in proceedings before the assessor - §5265. Burden of proof in proceedings before the assessor In...

36 §5266. Evidence of related federal determination (REPEALED) - §5266. Evidence of related federal determination (REPEALED) SECTION HISTORY P&SL...

36 §5267. Mathematical error (REPEALED) - §5267. Mathematical error (REPEALED) SECTION HISTORY P&SL 1969, c. 154,...

36 §5268. Waiver of restriction - §5268. Waiver of restriction The taxpayer at any time, whether...

36 §5269. Assessment of tax (REPEALED) - §5269. Assessment of tax (REPEALED) SECTION HISTORY P&SL 1969, c....

36 §5270. Limitations on assessment - §5270. Limitations on assessment 1. General. [PL 1979, c. 378,...

36 §5271. Recovery of erroneous refund (REPEALED) - §5271. Recovery of erroneous refund (REPEALED) SECTION HISTORY P&SL 1969,...

36 §5272. Interest on underpayments (REPEALED) - §5272. Interest on underpayments (REPEALED) SECTION HISTORY P&SL 1969, c....

36 §5273. Failure to file tax returns (REPEALED) - §5273. Failure to file tax returns (REPEALED) SECTION HISTORY P&SL...

36 §5274. Failure to pay tax (REPEALED) - §5274. Failure to pay tax (REPEALED) SECTION HISTORY P&SL 1969,...

36 §5274-A. Penalty - §5274-A. Penalty Any person required to collect, truthfully account for...

36 §5275. False information with respect to withholding allowance (REPEALED) - §5275. False information with respect to withholding allowance (REPEALED) SECTION...

36 §5276. Authority to make credits or refunds - §5276. Authority to make credits or refunds 1. General rule....

36 §5276-A. Setoff of debts against refunds (REPEALED) - §5276-A. Setoff of debts against refunds (REPEALED) SECTION HISTORY PL...

36 §5277. Abatements (REPEALED) - §5277. Abatements (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1...

36 §5278. Limitations on credit or refund - §5278. Limitations on credit or refund 1. General. A claim...

36 §5279. Interest on overpayment - §5279. Interest on overpayment 1. General. Interest at the rate...

36 §5280. Refund claim - §5280. Refund claim Every claim for refund must be filed...

36 §5281. Notice of denial (REPEALED) - §5281. Notice of denial (REPEALED) SECTION HISTORY P&SL 1969, c....

36 §5282. Refund claim deemed denied - §5282. Refund claim deemed denied If the assessor fails to...

36 §5283. Designation by resident individuals (REPEALED) - §5283. Designation by resident individuals (REPEALED) SECTION HISTORY PL 1973,...

36 §5283-A. Voluntary contribution through checkoffs - §5283-A. Voluntary contribution through checkoffs 1. Minimum threshold for total...

36 §5284. Nongame wildlife voluntary checkoff - §5284. Nongame wildlife voluntary checkoff 1. Maine Endangered and Nongame...

36 §5284-A. Companion animal sterilization voluntary checkoff - §5284-A. Companion animal sterilization voluntary checkoff 1. Companion Animal Sterilization...

36 §5285. Maine Children's Trust Incorporated; checkoff - §5285. Maine Children's Trust Incorporated; checkoff 1. Maine Children's Trust...

36 §5285-A. Bone Marrow Screening Fund checkoff (REPEALED) - §5285-A. Bone Marrow Screening Fund checkoff (REPEALED) SECTION HISTORY PL...

36 §5286. Contribution to Maine Clean Election Fund; voluntary checkoff - §5286. Contribution to Maine Clean Election Fund; voluntary checkoff 1....

36 §5287. Liability of certain spouses - §5287. Liability of certain spouses The assessor may relieve the...

36 §5288. Maine Military Family Relief Fund voluntary checkoff (REPEALED) - §5288. Maine Military Family Relief Fund voluntary checkoff (REPEALED) SECTION...

36 §5288-A. Maine Military Family Relief Fund voluntary checkoff - §5288-A. Maine Military Family Relief Fund voluntary checkoff 1. Maine...

36 §5289. Maine Veterans' Memorial Cemetery Maintenance Fund voluntary checkoff - §5289. Maine Veterans' Memorial Cemetery Maintenance Fund voluntary checkoff 1....

36 §5290. Maine Asthma and Lung Disease Research Fund; voluntary checkoff (REPEALED) - §5290. Maine Asthma and Lung Disease Research Fund; voluntary checkoff...

36 §5291. Maine Public Library Fund; voluntary checkoff - §5291. Maine Public Library Fund; voluntary checkoff 1. Maine Public...

36 §5292. Maine Children's Cancer Research Fund; voluntary checkoff - §5292. Maine Children's Cancer Research Fund; voluntary checkoff 1. Maine...

36 §5293. Emergency food assistance program; voluntary checkoff - §5293. Emergency food assistance program; voluntary checkoff 1. Emergency food...

36 §5294. Easy enrollment health insurance program; voluntary checkoff - §5294. Easy enrollment health insurance program; voluntary checkoff 1. Health...

Chapter 833: JUDICIAL REVIEW

36 §5300. Appeal (REPEALED) - §5300. Appeal (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1...

36 §5301. Judicial review exclusive remedy in deficiency proceedings - §5301. Judicial review exclusive remedy in deficiency proceedings The review...

36 §5302. Assessment pending review; review bond (REPEALED) - §5302. Assessment pending review; review bond (REPEALED) SECTION HISTORY P&SL...

36 §5303. Proceedings after review (REPEALED) - §5303. Proceedings after review (REPEALED) SECTION HISTORY P&SL 1969, c....

36 §5304. No suit prior to filing claim (REPEALED) - §5304. No suit prior to filing claim (REPEALED) SECTION HISTORY...

36 §5305. Limitation of suit for refund (REPEALED) - §5305. Limitation of suit for refund (REPEALED) SECTION HISTORY P&SL...

36 §5306. Judgment for taxpayer - §5306. Judgment for taxpayer In any action for a refund,...

Chapter 835: MISCELLANEOUS ENFORCEMENT PROVISIONS

36 §5310. Timely mailing (REPEALED) - §5310. Timely mailing (REPEALED) SECTION HISTORY P&SL 1969, c. 154,...

36 §5311. Collection procedures - §5311. Collection procedures 1. General. The tax imposed by this...

36 §5312. Warrant; request for and issuance (REPEALED) - §5312. Warrant; request for and issuance (REPEALED) SECTION HISTORY P&SL...

36 §5312-A. Form and effect (REPEALED) - §5312-A. Form and effect (REPEALED) SECTION HISTORY PL 1971, c....

36 §5312-B. Arrest and commitment (REPEALED) - §5312-B. Arrest and commitment (REPEALED) SECTION HISTORY PL 1971, c....

36 §5313. Lien of tax (REPEALED) - §5313. Lien of tax (REPEALED) SECTION HISTORY P&SL 1969, c....

36 §5314. Release of lien (REPEALED) - §5314. Release of lien (REPEALED) SECTION HISTORY P&SL 1969, c....

36 §5315. Enforcement of lien (REPEALED) - §5315. Enforcement of lien (REPEALED) SECTION HISTORY P&SL 1969, c....

36 §5316. Taxpayer not a resident (REPEALED) - §5316. Taxpayer not a resident (REPEALED) SECTION HISTORY P&SL 1969,...

36 §5317. Priority (REPEALED) - §5317. Priority (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1...

36 §5318. Income tax claims of other states (REPEALED) - §5318. Income tax claims of other states (REPEALED) SECTION HISTORY...

36 §5319. Order to compel compliance - §5319. Order to compel compliance 1. Failure to file tax...

36 §5320. Transferees - §5320. Transferees 1. General. The liability, at law or in...

36 §5321. Jeopardy assessments (REPEALED) - §5321. Jeopardy assessments (REPEALED) SECTION HISTORY P&SL 1969, c. 154,...

36 §5322. Bankruptcy or receivership (REPEALED) - §5322. Bankruptcy or receivership (REPEALED) SECTION HISTORY P&SL 1969, c....

Chapter 837: CRIMINAL OFFENSES

36 §5330. Attempts to evade or defeat tax (REPEALED) - §5330. Attempts to evade or defeat tax (REPEALED) SECTION HISTORY...

36 §5331. Failure to collect or pay over (REPEALED) - §5331. Failure to collect or pay over (REPEALED) SECTION HISTORY...

36 §5332. Failure to file return, supply information, pay tax - §5332. Failure to file return, supply information, pay tax 1....

36 §5333. False statements - §5333. False statements 1. False tax return or other document....

36 §5334. Venue - §5334. Venue A violation of this Part is deemed to...

Chapter 839: POWERS OF ASSESSOR (REPEALED)

36 §5340. Powers of assessor (REPEALED) - §5340. Powers of assessor (REPEALED) SECTION HISTORY P&SL 1969, c....

36 §5341. Closing agreements (REPEALED) - §5341. Closing agreements (REPEALED) SECTION HISTORY P&SL 1969, c. 154,...

36 §5342. Disposition of revenues (REPEALED) - §5342. Disposition of revenues (REPEALED) SECTION HISTORY P&SL 1969, c....

Chapter 841: INFLATION ADJUSTMENTS

36 §5401. Findings and purpose - §5401. Findings and purpose Inflation erodes the value of personal...

36 §5402. Definitions - §5402. Definitions As used in this chapter, unless the context...

36 §5403. Annual adjustments for inflation - §5403. Annual adjustments for inflation On or about September 15th...

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Maine Revised Statutes TITLE 36: TAXATION Part 8: INCOME TAXES

Maine Revised Statutes
TITLE 36: TAXATION
Part 8: INCOME TAXES