reglab/housing_qa huggingface dataset:
36 ME Rev Stat § 5219-FF (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 822: TAX CREDITS|36 §5219-FF. Credit for wellness programs

 §5219-FF. Credit for wellness programs 1.  Definitions.  As used in this section, unless the context otherwise indicates, the following terms have the following meanings.   A. "Employee" means an individual who performs services for an employing unit.   [PL 2011, c. 90, Pt. H, §7 (NEW); PL 2011, c. 90, Pt. H, §8 (AFF).]B. "Employing unit" has the same meaning as in Title 26, section 1043, subsection 10.   [PL 2011, c. 90, Pt. H, §7 (NEW); PL 2011, c. 90, Pt. H, §8 (AFF).]C. "Qualified wellness program expenditure" means an expenditure made by an employing unit to develop, institute and maintain a wellness program.   [PL 2011, c. 90, Pt. H, §7 (NEW); PL 2011, c. 90, Pt. H, §8 (AFF).]D. "Wellness program" means a program instituted by an employing unit that improves employee health, morale and productivity, including, without limitation:   (1) Health education programs;   (2) Behavioral change programs, such as counseling or seminars or classes on nutrition, stress management or smoking cessation; and   (3) Incentive awards to employees who engage in regular physical activity.   [PL 2011, c. 90, Pt. H, §7 (NEW); PL 2011, c. 90, Pt. H, §8 (AFF).][PL 2011, c. 90, Pt. H, §7 (NEW); PL 2011, c. 90, Pt. H, §8 (AFF).] 2.  Credit allowed.  A taxpayer constituting an employing unit with 20 or fewer employees, on an average monthly basis during the taxable year, is allowed a credit against the tax imposed by this Part for each taxable year beginning on or after January 1, 2014 for a qualified wellness program expenditure made during the taxable year.   [PL 2011, c. 90, Pt. H, §7 (NEW); PL 2011, c. 90, Pt. H, §8 (AFF).] 3.  Record keeping.  An employing unit seeking a credit under subsection 2 is responsible for recording the amount of time employees engage in wellness programs for which the employing unit is claiming an expense.   [PL 2011, c. 90, Pt. H, §7 (NEW); PL 2011, c. 90, Pt. H, §8 (AFF).] 4.  Limit; carry-over.  The total credit for each taxpayer under this section is limited to $100 per employee or $2,000, whichever is less, per tax year. The credit may not reduce the tax otherwise due under this Part to less than zero. A taxpayer entitled to a credit under this section for any taxable year may carry over the portion, as reduced from year to year, of any unused credit and apply it to the tax liability for any one or more of the next succeeding 5 taxable years.   [PL 2011, c. 90, Pt. H, §7 (NEW); PL 2011, c. 90, Pt. H, §8 (AFF).] SECTION HISTORY PL 2011, c. 90, Pt. H, §7 (NEW). PL 2011, c. 90, Pt. H, §8 (AFF).
36 ME Rev Stat § 5219-JJ (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 822: TAX CREDITS|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, SECTION 5219-II)1.  Credit allowed.  A taxpayer that claims a depreciation deduction under the Code, Section 168(k) for property placed in service in the State during the taxable year beginning in 2013 is allowed a credit against the taxes imposed by this Part in an amount equal to 9% of the amount of the net increase in the depreciation deduction reported as an addition to income for the taxable year under section 5122, subsection 1, paragraph HH, subparagraph (1) or section 5200-A, subsection 1, paragraph AA, subparagraph (1) with respect to that property, except for excluded property under subsection 2.   [RR 2013, c. 1, §54 (RAL).] 2.  Certain property excluded.  The following property is not eligible for the credit under this section:   A. Property owned by a public utility as defined by Title 35‑A, section 102, subsection 13;   [RR 2013, c. 1, §54 (RAL).]B. Property owned by a person that provides radio paging services as defined by Title 35‑A, section 102, subsection 15;   [RR 2013, c. 1, §54 (RAL).]C. Property owned by a person that provides mobile telecommunications services as defined by Title 35‑A, section 102, subsection 9‑A;   [RR 2013, c. 1, §54 (RAL).]D. Property owned by a cable television company as defined by Title 30‑A, section 2001, subsection 2;   [RR 2013, c. 1, §54 (RAL).]E. Property owned by a person that provides satellite-based direct television broadcast services;   [RR 2013, c. 1, §54 (RAL).]F. Property owned by a person that provides multichannel, multipoint television distribution services; and   [RR 2013, c. 1, §54 (RAL).]G. Property that is not in service in the State for the entire 12-month period following the date it is placed in service in the State.   [RR 2013, c. 1, §54 (RAL).][RR 2013, c. 1, §54 (RAL).] 3.  Limitations; carry-forward.  The credit allowed under subsection 1 may not reduce the tax otherwise due under this Part to less than zero. Any unused portion of the credit may be carried forward to the following year or years for a period not to exceed 20 years.   [RR 2013, c. 1, §54 (RAL).] 4.  Recapture.  The credit allowed under this section must be fully recaptured to the extent claimed by the taxpayer if the property forming the basis of the credit is not used in the State for the entire 12-month period following the date it is placed in service in the State. The credit must be recaptured by filing an amended return in accordance with section 5227‑A for the tax year in which that property was used to calculate the credit under this section. The amended return must reflect the credit disallowed and the income modifications required by section 5122, subsection 1, paragraph HH and section 5200-A, subsection 1, paragraph AA with respect to that property.   [RR 2013, c. 1, §54 (RAL).] SECTION HISTORY RR 2013, c. 1, §54 (RAL).
36 ME Rev Stat § 5219-MM (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 822: TAX CREDITS|36 §5219-MM. Maine capital investment credit for 2014

 §5219-MM. Maine capital investment credit for 2014 1.  Credit allowed.  A taxpayer that claims a depreciation deduction under the Code, Section 168(k) for property placed in service in the State during the taxable year beginning in 2014 is allowed a credit against the taxes imposed by this Part in an amount equal to 9% of the amount of the net increase in the depreciation deduction reported as an addition to income for the taxable year under section 5122, subsection 1, paragraph II, subparagraph (1) or section 5200-A, subsection 1, paragraph BB, subparagraph (1) with respect to that property, except for excluded property under subsection 2.   [PL 2015, c. 1, §14 (NEW).] 2.  Certain property excluded.  The following property is not eligible for the credit under this section:   A. Property owned by a public utility as defined in Title 35‑A, section 102, subsection 13;   [PL 2015, c. 1, §14 (NEW).]B. Property owned by a person that provides radio paging services as defined in Title 35‑A, section 102, subsection 15;   [PL 2015, c. 1, §14 (NEW).]C. Property owned by a person that provides mobile telecommunications services as defined in Title 35‑A, section 102, subsection 9-A;   [PL 2015, c. 1, §14 (NEW).]D. Property owned by a cable television company as defined in Title 30‑A, section 2001, subsection 2;   [PL 2015, c. 1, §14 (NEW).]E. Property owned by a person that provides satellite-based direct television broadcast services;   [PL 2015, c. 1, §14 (NEW).]F. Property owned by a person that provides multichannel, multipoint television distribution services; and   [PL 2015, c. 1, §14 (NEW).]G. Property that is not in service in the State for the entire 12-month period following the date it is placed in service in the State.   [PL 2015, c. 1, §14 (NEW).][PL 2015, c. 1, §14 (NEW).] 3.  Limitations; carry-forward.  The credit allowed under subsection 1 may not reduce the tax otherwise due under this Part to less than zero. Any unused portion of the credit may be carried forward to the following year or years for a period not to exceed 20 years.   [PL 2015, c. 1, §14 (NEW).] 4.  Recapture.  The credit allowed under this section must be fully recaptured to the extent claimed by the taxpayer if the property forming the basis of the credit is not used in the State for the entire 12-month period following the date it is placed in service in the State. The credit must be recaptured by filing an amended return in accordance with section 5227‑A for the tax year in which that property was used to calculate the credit under this section. The amended return must reflect the credit disallowed and the income modifications required by section 5122, subsection 1, paragraph II and section 5200-A, subsection 1, paragraph BB with respect to that property.   [PL 2015, c. 1, §14 (NEW).] SECTION HISTORY PL 2015, c. 1, §14 (NEW).
36 ME Rev Stat § 5219-SS (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 822: TAX CREDITS|36 §5219-SS. Dependent exemption tax credit

 §5219-SS. Dependent exemption tax credit 1.  Resident taxpayer.  A resident individual is allowed a credit against the tax otherwise due under this Part equal to $300 for each qualifying child and dependent of the taxpayer for whom the federal child tax credit pursuant to the Code, Section 24 was claimed for the same taxable year.   [PL 2017, c. 474, Pt. B, §17 (NEW).] 2.  Nonresident taxpayer.  A nonresident individual is allowed a credit against the tax otherwise due under this Part equal to $300 for each qualifying child and dependent of the taxpayer for whom the federal child tax credit pursuant to the Code, Section 24 was claimed for the same taxable year, multiplied by the ratio of the individual's Maine adjusted gross income, as defined in section 5102, subsection 1‑C, paragraph B, to the individual's entire federal adjusted gross income as modified by section 5122.   [PL 2017, c. 474, Pt. B, §17 (NEW).] 3.  Part-year resident taxpayer.  An individual who files a return as a part-year resident in accordance with section 5224‑A is allowed a credit against the tax otherwise due under this Part equal to $300 for each qualifying child and dependent of the taxpayer for whom the federal child tax credit pursuant to the Code, Section 24 was claimed for the same taxable year, multiplied by a fraction, the numerator of which is the individual's Maine adjusted gross income, as defined in section 5102, subsection 1‑C, paragraph A, for that portion of the taxable year during which the individual was a resident plus the individual's Maine adjusted gross income, as defined in section 5102, subsection 1-C, paragraph B, for that portion of the taxable year during which the individual was a nonresident and the denominator of which is the individual's entire federal adjusted gross income as modified by section 5122.   [PL 2017, c. 474, Pt. B, §17 (NEW).] 4.  Limitation and phase-out.  The credit allowed by this section may not reduce the tax otherwise due under this Part to less than zero. The amount of the credit allowed by this section must be reduced, but not below zero, by $7.50 for each $1,000 or fraction thereof by which the taxpayer's Maine adjusted gross income exceeds $400,000 in the case of a joint return and $200,000 in any other case.   [PL 2017, c. 474, Pt. B, §17 (NEW).] SECTION HISTORY PL 2017, c. 474, Pt. B, §17 (NEW).
36 ME Rev Stat § 5219-UU (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 822: TAX CREDITS|36 §5219-UU. Employer credit for family and medical leave

 §5219-UU. Employer credit for family and medical leave For tax years beginning on or after January 1, 2018, a person is allowed a credit against the tax otherwise due under this Part in an amount equal to the federal employer credit for paid family and medical leave allowed to that person under the Code, Section 45S as a result of wages paid to employees based in the State during the taxable year. For purposes of this section, "employees based in the State" means employees that perform more than 50% of employee-related activities for the employer at a location in the State.   [PL 2021, c. 253, Pt. A, §6 (AMD).]The credit allowed under this section may not reduce the tax otherwise due under this Part to less than zero. The credit may not be carried forward or carried back to any other tax year.   [PL 2017, c. 474, Pt. H, §2 (NEW).]SECTION HISTORY PL 2017, c. 474, Pt. H, §2 (NEW). PL 2021, c. 253, Pt. A, §6 (AMD).
36 ME Rev Stat § 5221 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 823: INCOME TAX RETURNS|36 §5221. Joint returns by spouses

 §5221. Joint returns by spouses 1.  General.  Spouses may make a joint return with respect to the tax imposed by this Part even though one of the spouses has neither gross income nor deductions except that:   A. A joint return may not be made under this Part if the spouses are not permitted to file a joint federal income tax return;   [PL 2021, c. 253, Pt. A, §8 (AMD).]B. If the federal income tax liability of either spouse is determined on a separate federal return, their income tax liabilities under this Part must be determined on separate returns;   [PL 2021, c. 253, Pt. A, §8 (AMD).]C. Except as provided in subsection 2, if the federal income tax liabilities of the spouses are determined on a joint federal return, they shall file a joint return under this Part and their tax liabilities are joint and several; and   [PL 2021, c. 253, Pt. A, §8 (AMD).]D. If neither spouse is required to file a federal income tax return and either or both are required to file an income tax return under this Part, they may elect to file separate or joint returns and pursuant to such election their liabilities are separate or joint and several.   [PL 2021, c. 253, Pt. A, §8 (AMD).][PL 2021, c. 253, Pt. A, §8 (AMD).] 2.  Nonresidents.  If both spouses are nonresidents and one has no Maine-source income, the spouse having Maine-source income shall file a separate Maine nonresident income tax return, as a single individual, in which event the spouse's tax liability is separate; but they may elect to determine their joint taxable income as nonresidents, in which case their liabilities are joint and several.   If one spouse is a resident and the other is a nonresident, they shall file separate Maine income tax returns as single individuals, in which event their tax liabilities are separate; but they may elect to determine their joint taxable income as if both were residents and, in that case, their liabilities are joint and several.   [PL 2021, c. 253, Pt. A, §8 (AMD).] SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1985, c. 783, §§39,40 (AMD). PL 2021, c. 253, Pt. A, §8 (AMD).
36 ME Rev Stat § 5222 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 823: INCOME TAX RETURNS|36 §5222. Returns by fiduciaries

 §5222. Returns by fiduciaries 1.  Decedents.  An income tax return for any deceased individual shall be made and filed by his executor, administrator, or other person charged with the care of his property. A final return of a decedent shall be due when it would have been due if the decedent had not died.   [P&SL 1969, c. 154, §F (NEW).] 2.  Individuals under a disability.  An income tax return for an individual who is unable to make a return by reason of minority or other disability shall be made and filed by his duly authorized agent, his committee, guardian, conservator, fiduciary or other person charged with the care of his person or property other than a receiver in possession of only a part of the individual's property.   [P&SL 1969, c. 154, §F (NEW).] 3.  Estates and trusts.  The income tax return of an estate or trust shall be made and filed by the fiduciary thereof.   [P&SL 1969, c. 154, §F (NEW).] 4.  Joint fiduciaries.  If 2 or more fiduciaries are acting jointly, the return may be made by any one of them.   [PL 1979, c. 541, Pt. A, §238 (AMD).] 5.  Corporations and taxable entities.  The income tax return of a taxable corporation or the franchise tax return of a financial institution must be made and filed by an officer of the corporation or financial institution.   [PL 1997, c. 404, §8 (AMD); PL 1997, c. 404, §10 (AFF).] 6.  Cross reference.   [PL 2011, c. 655, Pt. QQ, §5 (RP); PL 2011, c. 655, Pt. QQ, §8 (AFF).] SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 541, §A238 (AMD). PL 1985, c. 535, §21 (AMD). PL 1997, c. 404, §8 (AMD). PL 1997, c. 404, §10 (AFF). PL 2011, c. 655, Pt. QQ, §5 (AMD). PL 2011, c. 655, Pt. QQ, §8 (AFF).
36 ME Rev Stat § 5223 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 823: INCOME TAX RETURNS|36 §5223. Notice of qualification as receiver (REPEALED)

 §5223. Notice of qualification as receiver (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 2007, c. 438, §104 (RP).
36 ME Rev Stat § 5224 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 823: INCOME TAX RETURNS|36 §5224. Change of status as resident or nonresident during year (REPEALED)

 §5224. Change of status as resident or nonresident during year (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 711, §H7 (RP).
36 ME Rev Stat § 5224-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 823: INCOME TAX RETURNS|36 §5224-A. Return of part-year resident

 §5224-A. Return of part-year resident If an individual changes that individual's status as a resident individual or nonresident individual during the taxable year, the individual shall file a nonresident return pursuant to section 5220, subsection 2. That individual's tax shall be computed, pursuant to section 5111, subsection 4, as if that individual were a nonresident individual, except that the numerator of the apportionment ratio shall be comprised of the individual's Maine adjusted gross income, as defined in section 5102, subsection 1-C, paragraph A, for the portion of the taxable year during which that individual was a resident, plus that individual's Maine adjusted gross income as defined in section 5102, subsection 1-C, paragraph B, for the portion of the taxable year during which that individual was a nonresident. The part-year resident shall also be entitled to the credit provided by section 5217-A, computed as if the individual's Maine adjusted gross income for the entire year were comprised only of that portion which is attributed to the portion of the year during which that individual was a resident.   [PL 1989, c. 596, Pt. J, §5 (AMD).]SECTION HISTORY PL 1979, c. 711, §H8 (NEW). PL 1985, c. 783, §41 (RPR). PL 1987, c. 504, §36 (AMD). PL 1989, c. 596, §J5 (AMD).
36 ME Rev Stat § 5225 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 823: INCOME TAX RETURNS|36 §5225. Taxable income as resident and nonresident (REPEALED)

 §5225. Taxable income as resident and nonresident (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 711, §H9 (RP).
36 ME Rev Stat § 5226 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 823: INCOME TAX RETURNS|36 §5226. Minimum tax and prorating of exemptions (REPEALED)

 §5226. Minimum tax and prorating of exemptions (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 711, §H9 (RP).
36 ME Rev Stat § 5227 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 823: INCOME TAX RETURNS|36 §5227. Time for filing returns

 §5227. Time for filing returns The income tax return required by this Part must be filed on or before the date a federal income tax return, without regard to extension, is due to be filed.   [PL 2003, c. 588, §18 (AMD).]SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1985, c. 535, §22 (AMD). PL 1995, c. 281, §31 (AMD). PL 1997, c. 746, §22 (AMD). PL 1997, c. 746, §24 (AFF). PL 2003, c. 588, §18 (AMD).
36 ME Rev Stat § 5229 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 823: INCOME TAX RETURNS|36 §5229. Time for filing declaration of estimated tax (REPEALED)

 §5229. Time for filing declaration of estimated tax (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1971, c. 61, §6 (AMD). PL 1975, c. 454, §§2-4 (AMD). PL 1977, c. 517, §§2-4 (AMD). PL 1979, c. 541, §A239 (AMD). PL 1979, c. 615, §7 (AMD). PL 1985, c. 691, §36 (RP).
36 ME Rev Stat § 5230 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 823: INCOME TAX RETURNS|36 §5230. Payments of estimated tax (REPEALED)

 §5230. Payments of estimated tax (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1975, c. 454, §5 (AMD). PL 1977, c. 517, §§5,6 (AMD). PL 1979, c. 541, §A240 (AMD). PL 1985, c. 691, §37 (RP).
36 ME Rev Stat § 5231 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 823: INCOME TAX RETURNS|36 §5231. Extension of time for filing and payment

 §5231. Extension of time for filing and payment 1.  General.  The State Tax Assessor may grant a reasonable extension of time for payment of tax or estimated tax or any installment, or for filing any return, declaration, statement or other document required pursuant to this Part, on terms and conditions the assessor may require. Except as provided in subsection 1‑A or for a taxpayer who is outside the United States, an extension for filing any return, declaration, statement or document may not exceed 8 months.   [PL 2003, c. 390, §49 (AMD).] 1-A.  Federal extension.  When an individual, estate or trust is granted an extension of time within which to file a federal income tax return for any taxable year, an extension to file the taxpayer's income tax return with respect to the tax imposed by this Part is automatically granted for an equivalent period from the date prescribed for filing the return. When a taxable corporation or a financial institution subject to the tax imposed by chapter 819 is granted an extension of time within which to file its federal income tax return for any taxable year, an extension to file the taxpayer's income tax or franchise tax return with respect to the tax imposed by this Part is automatically granted for an equivalent period from the date prescribed for filing the return.   [PL 2019, c. 659, Pt. G, §2 (AMD).] 2.  Security.  If any extension of time is granted for payment of any amount of tax, the assessor may require the taxpayer to furnish a bond or other security in an amount not exceeding twice the amount for which the extension of time for payment is granted, on terms and conditions the assessor may require.   [PL 1989, c. 871, §19 (AMD).] 3.  Penalty.  A taxpayer that files an income tax or franchise tax return after the due date with a valid extension and that remits the amount of the balance due with that return will not incur a failure-to-pay penalty imposed by section 187‑B, subsection 2 unless the amount remitted with the return is more than 10% of the total tax liability shown on the return.   [PL 1995, c. 640, §8 (NEW).] SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1973, c. 12, §6 (AMD). PL 1989, c. 871, §19 (AMD). PL 1995, c. 640, §8 (AMD). PL 1997, c. 404, §9 (AMD). PL 1997, c. 404, §10 (AFF). PL 2003, c. 390, §§49,50 (AMD). PL 2017, c. 211, Pt. D, §11 (AMD). PL 2019, c. 659, Pt. G, §2 (AMD).
36 ME Rev Stat § 5232 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 823: INCOME TAX RETURNS|36 §5232. Change of election (REPEALED)

 §5232. Change of election (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1995, c. 639, §21 (RP).
36 ME Rev Stat § 5233 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 823: INCOME TAX RETURNS|36 §5233. Signing of returns and other documents (REPEALED)

 §5233. Signing of returns and other documents (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1995, c. 639, §21 (RP).
36 ME Rev Stat § 5234 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 823: INCOME TAX RETURNS|36 §5234. Fiscal year tax determination (REPEALED)

 §5234. Fiscal year tax determination (REPEALED)SECTION HISTORY PL 1975, c. 660, §9 (NEW). PL 2019, c. 607, Pt. C, §8 (RP).