reglab/housing_qa huggingface dataset:
36 ME Rev Stat § 5164 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 811: COMPUTATION OF TAXABLE INCOME OF RESIDENT ESTATES AND TRUSTS|36 §5164. Fiduciary adjustment

 §5164. Fiduciary adjustment 1.  Fiduciary adjustment defined.  The fiduciary adjustment is the net amount of the modifications described in section 5122, including subsection 3 if the estate or trust is a beneficiary of another estate or trust, that relates to items of income or deduction of an estate or trust. The following items, to the extent that they were deducted in calculating federal taxable income, must be added back to the fiduciary adjustment: income taxes imposed by this State or any other taxing jurisdiction; the amount of the qualified business income deduction determined under the Code, Section 199A; and interest or expenses incurred in the production of income exempt from tax under this Part. Interest or expenses incurred in the production of income taxable under this Part but exempt from federal income tax must be subtracted from the fiduciary adjustment.   [PL 2017, c. 474, Pt. C, §4 (AMD).] 2.  Shares of fiduciary adjustment.  The respective shares of an estate or trust and its beneficiaries, including, solely for the purpose of this allocation, nonresident beneficiaries, in the fiduciary adjustment must be in proportion to their respective shares of federal distributable net income of the estate or trust. If the estate or trust has no federal distributable net income for the taxable year, the share of each beneficiary in the fiduciary adjustment must be in proportion to the beneficiary's share of the estate or trust income for that year, under local law or the terms of the instrument, that is required to be distributed currently and any other amounts of such income distributed in that year. Any balance of the fiduciary adjustment must be allocated to the estate or trust.   [PL 2021, c. 253, Pt. A, §3 (AMD).] 3.  Alternate attribution of adjustment.  The assessor may authorize, upon the taxpayer's written request, the use of other methods of determining to whom the items comprising the fiduciary adjustment are attributed, as may be appropriate and equitable.   [PL 1995, c. 639, §18 (AMD).] SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1995, c. 639, §18 (AMD). PL 1999, c. 708, §38 (AMD). PL 2007, c. 539, Pt. CCC, §12 (AMD). PL 2011, c. 548, §26 (AMD). PL 2011, c. 548, §35 (AFF). PL 2017, c. 474, Pt. C, §4 (AMD). PL 2021, c. 253, Pt. A, §3 (AMD).
36 ME Rev Stat § 5165 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 811: COMPUTATION OF TAXABLE INCOME OF RESIDENT ESTATES AND TRUSTS|36 §5165. Credit for income tax of another state

 §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).
36 ME Rev Stat § 5166 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 811: COMPUTATION OF TAXABLE INCOME OF RESIDENT ESTATES AND TRUSTS|36 §5166. Credit to beneficiary for accumulation distribution (REPEALED)

 §5166. Credit to beneficiary for accumulation distribution (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1985, c. 783, §30 (RP).
36 ME Rev Stat § 5167 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 811: COMPUTATION OF TAXABLE INCOME OF RESIDENT ESTATES AND TRUSTS|36 §5167. Credit for investment in The Maine Capital Corporation (REPEALED)

 §5167. Credit for investment in The Maine Capital Corporation (REPEALED)SECTION HISTORY PL 1977, c. 531, §3 (NEW). PL 1981, c. 364, §66 (RP).
36 ME Rev Stat § 5175 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|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 (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 2003, c. 390, §37 (AMD). PL 2009, c. 434, §70 (RP).
36 ME Rev Stat § 5175-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 813: COMPUTATION OF TAXABLE INCOME OF NONRESIDENT TRUSTS AND ESTATES|36 §5175-A. Maine taxable income of a nonresident estate or trust

 §5175-A. Maine taxable income of a nonresident estate or trust The Maine taxable income of a nonresident estate or trust is equal to its share in that portion of the distributable net income of the estate or trust that is derived from or connected with sources in this State, including items of income, gain, loss and deduction from another estate or trust of which the first estate or trust is a beneficiary, increased or reduced by the amount of any items that are recognized for federal income tax purposes but excluded from the distributable net income of the estate or trust and modified by the addition or subtraction of its share of the fiduciary adjustment determined under section 5164, less the amount of the deduction for its federal exemption. The source of items of income, gain, loss or deduction must be determined in accordance with section 5142 as if the estate or trust were a nonresident individual.   [PL 2009, c. 434, §72 (NEW).]SECTION HISTORY PL 2009, c. 434, §72 (NEW).
36 ME Rev Stat § 5176 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 813: COMPUTATION OF TAXABLE INCOME OF NONRESIDENT TRUSTS AND ESTATES|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 income from sources in this State 1.  General rule.  The share of a nonresident estate or trust in items of income, gain, loss and deduction derived from or connected with sources in this State that are included in the distributable net income of the nonresident estate or trust and the share for purposes of section 5142 of a nonresident beneficiary of an estate or trust in items of income, gain, loss and deduction of that estate or trust must be determined pursuant to this subsection. A modification may not be made under this section that has the effect of duplicating an item already included in the distributable net income of the estate or trust.   A. To the extent the modifications relate to items of income, gain, loss and deduction derived from or connected with sources in this State that are included in the distributable net income of a nonresident estate or trust, the modifications provided under section 5122 must be added to or subtracted from the amount of those items.   [PL 2009, c. 434, §73 (RPR).]B. The amount determined under paragraph A must be allocated among the nonresident estate or trust and its beneficiaries, including, solely for the purpose of this allocation, resident beneficiaries, in proportion to their respective shares in the distributable net income of the estate or trust. The amounts so allocated have the same character as for federal income tax purposes. An item that is not characterized for federal income tax purposes is deemed to have been realized directly from the source from which it was realized by the estate or trust or incurred in the same manner as it was incurred by the estate or trust.   [PL 2009, c. 434, §73 (RPR).]C. If the estate or trust has no distributable net income for the taxable year, the share of each beneficiary in the net amount determined under paragraph A must be in proportion to the beneficiary's share of the estate or trust income for the taxable year that is required to be distributed currently and any other income that is actually distributed in that taxable year. The balance of the net amount must be allocated to the estate or trust.   [PL 2009, c. 434, §73 (RPR).][PL 2009, c. 434, §73 (RPR).] 2.  Alternate methods.  The State Tax Assessor may authorize, upon the taxpayer's written request, the use of another method of determining the respective shares of the beneficiaries and of the estate or trust in its income derived from sources in this State, and in the modifications related to that income, that the assessor determines to be appropriate and equitable.   [PL 2009, c. 434, §73 (RPR).] SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1995, c. 639, §19 (AMD). PL 2009, c. 434, §73 (RPR).
36 ME Rev Stat § 5177 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 813: COMPUTATION OF TAXABLE INCOME OF NONRESIDENT TRUSTS AND ESTATES|36 §5177. Credit to beneficiary for accumulation distribution (REPEALED)

 §5177. Credit to beneficiary for accumulation distribution (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1985, c. 783, §31 (RP).
36 ME Rev Stat § 5180 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 814: LIMITED LIABILITY COMPANIES|36 §5180. Taxation of limited liability companies

 §5180. Taxation of limited liability companies 1.  Classified as partnership.  For purposes of taxation pursuant to this Part, a limited liability company formed under Title 31, former chapter 13 or chapter 21 or qualified to do business in this State as a foreign limited liability company is classified as a partnership, unless classified otherwise for federal income tax purposes, in which case the limited liability company is classified in the same manner as it is classified for federal income tax purposes.   [PL 2009, c. 629, Pt. A, §3 (AFF); PL 2009, c. 629, Pt. B, §9 (AMD).] 2.  Taxation.   [PL 2009, c. 629, Pt. A, §3 (AFF); PL 2009, c. 629, Pt. B, §10 (RP).] SECTION HISTORY PL 1999, c. 414, §41 (NEW). PL 2009, c. 629, Pt. A, §3 (AFF). PL 2009, c. 629, Pt. B, §§9, 10 (AMD).
36 ME Rev Stat § 5200-B (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 817: IMPOSITION OF TAX ON CORPORATIONS|36 §5200-B. Corporate income tax nexus

 §5200-B. Corporate income tax nexus 1.  Nexus established.  A corporation has nexus with this State, for the purposes of the tax imposed under section 5200, if that corporation:   A. Is organized or commercially domiciled in this State; or   [PL 2021, c. 181, Pt. E, §2 (NEW).]B. Is organized or commercially domiciled outside this State, if the corporation's property, payroll or sales, as calculated pursuant to subsection 2, in this State exceed any of the following thresholds for the taxable year:   (1) For property, $250,000;   (2) For payroll, $250,000;   (3) For sales, $500,000; or   (4) Twenty-five percent of the corporation's property, payroll or sales.   [PL 2021, c. 181, Pt. E, §2 (NEW).][PL 2021, c. 181, Pt. E, §2 (NEW).] 2.  Property, payroll and sales defined; calculation.  For purposes of this section, property, payroll and sales are calculated as provided under chapter 821 and associated rules adopted by the assessor, except that the sales calculation does not exclude sales of tangible personal property under section 5211, subsection 14, paragraph B. For a taxpayer permitted or required to use a special apportionment method under section 5211, subsection 17, the property, payroll and sales used to determine nexus under this section must be consistent with the property, payroll and sales used for the special apportionment method.   [PL 2021, c. 181, Pt. E, §2 (NEW).] 3.  Corporate partners.  A corporation that holds an interest directly or indirectly in a partnership has nexus with this State if the partnership is organized or commercially domiciled in this State or if the partnership's property, payroll or sales, as calculated pursuant to subsection 2, in this State exceed any of the thresholds in subsection 1, paragraph B.   [PL 2021, c. 181, Pt. E, §2 (NEW).] 4.  Federal protection.  A state that is without jurisdiction to impose a tax on the net income of a taxpayer because that taxpayer comes under the protection of 15 United States Code, Sections 381 to 384, does not gain jurisdiction to impose such a tax because the taxpayer's property, payroll or sales in the State exceed a threshold established in subsection 1.   [PL 2021, c. 181, Pt. E, §2 (NEW).] SECTION HISTORY PL 2021, c. 181, Pt. E, §2 (NEW).
36 ME Rev Stat § 5201 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 817: IMPOSITION OF TAX ON CORPORATIONS|36 §5201. Alternative tax computation (REPEALED)

 §5201. Alternative tax computation (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1973, c. 12, §5 (RP). PL 1973, c. 592, §22 (RP).
36 ME Rev Stat § 5202 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 817: IMPOSITION OF TAX ON CORPORATIONS|36 §5202. Credit for investment in The Maine Capital Corporation (REPEALED)

 §5202. Credit for investment in The Maine Capital Corporation (REPEALED)SECTION HISTORY PL 1977, c. 531, §4 (NEW). PL 1981, c. 364, §67 (RP).
36 ME Rev Stat § 5202-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 817: IMPOSITION OF TAX ON CORPORATIONS|36 §5202-A. Small business investment companies exempt

 §5202-A. Small business investment companies exempt Corporate small business investment companies, licensed under the United States Small Business Investment Act of 1958, as amended, and commercially domiciled in Maine and doing business primarily in Maine, shall be exempt from taxation under this Part.   [PL 1977, c. 640, §2 (NEW).]SECTION HISTORY PL 1977, c. 640, §2 (NEW).
36 ME Rev Stat § 5202-B (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 817: IMPOSITION OF TAX ON CORPORATIONS|36 §5202-B. Depreciation option (REPEALED)

 §5202-B. Depreciation option (REPEALED)SECTION HISTORY PL 1981, c. 704, §5 (NEW). PL 1983, c. 480, §A67 (AMD). PL 1987, c. 504, §24 (RP).
36 ME Rev Stat § 5202-C (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 817: IMPOSITION OF TAX ON CORPORATIONS|36 §5202-C. Separate accounting required in certain cases

 §5202-C. Separate accounting required in certain cases A corporation that is subject to tax under chapter 357 or that would be subject to tax under chapter 357 if the insurance business conducted by such corporation were conducted in this State shall separately account to the State Tax Assessor for income received from a health maintenance organization to the extent operated under authority of a certificate issued by the Superintendent of Insurance pursuant to Title 24‑A, section 4204, except income from a health maintenance organization that is separately organized and subject to income taxation. The assessor may distribute, apportion or allocate gross income, deductions, credits, allowances or assets between or among related entities and operating divisions if the assessor determines such action to be necessary in order to prevent evasion of taxes or to properly reflect earned income.   [PL 2001, c. 439, Pt. D, §2 (NEW); PL 2001, c. 439, Pt. D, §9 (AFF).]SECTION HISTORY PL 2001, c. 439, §D2 (NEW). PL 2001, c. 439, §D9 (AFF).
36 ME Rev Stat § 5203 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 818: ADDITIONAL TAXES|36 §5203. Minimum tax for tax preferences (REPEALED)

 §5203. Minimum tax for tax preferences (REPEALED)SECTION HISTORY PL 1977, c. 424, §3 (NEW). PL 1979, c. 615, §5 (AMD). PL 1985, c. 691, §§34,48 (RPR). PL 1987, c. 504, §§25,26 (AMD). PL 1989, c. 508, §20 (AMD). PL 1989, c. 871, §18 (AMD). PL 1991, c. 528, §N14 (RP). PL 1991, c. 528, §RRR (AFF). PL 1991, c. 591, §N14 (RP).
36 ME Rev Stat § 5203-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 818: ADDITIONAL TAXES|36 §5203-A. State minimum tax (REPEALED)

 §5203-A. State minimum tax (REPEALED)SECTION HISTORY PL 1991, c. 528, §N15 (NEW). PL 1991, c. 528, §§N17,RRR (AFF). PL 1991, c. 591, §N15 (NEW). PL 1991, c. 591, §N17 (AFF). PL 1997, c. 746, §13 (AMD). PL 1997, c. 746, §24 (AFF). PL 2001, c. 559, §GG19 (AMD). PL 2001, c. 559, §GG26 (AFF). PL 2003, c. 479, §7 (AMD). PL 2003, c. 673, §JJ1 (RP). PL 2003, c. 673, §JJ6 (AFF).
36 ME Rev Stat § 5203-B (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 818: ADDITIONAL TAXES|36 §5203-B. Corporate income tax surcharge (REPEALED)

 §5203-B. Corporate income tax surcharge (REPEALED)SECTION HISTORY PL 1991, c. 528, §AAA1 (NEW). PL 1991, c. 528, §§AAA2,RRR (AFF). PL 1991, c. 591, §AAA1 (NEW). PL 1991, c. 591, §AAA2 (AFF). PL 1995, c. 281, §29 (AMD). PL 2003, c. 673, §JJ2 (AMD). PL 2003, c. 673, §JJ6 (AFF). PL 2009, c. 434, §76 (RP).
36 ME Rev Stat § 5204 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 818: ADDITIONAL TAXES|36 §5204. Lump-sum retirement plan distributions (REPEALED)

 §5204. Lump-sum retirement plan distributions (REPEALED)SECTION HISTORY PL 1977, c. 424, §3 (NEW). PL 1987, c. 504, §27 (AMD). PL 1987, c. 772, §38 (AMD). PL 2011, c. 380, Pt. N, §15 (AMD). PL 2011, c. 380, Pt. N, §19 (AFF). PL 2011, c. 548, §29 (AMD). PL 2021, c. 253, Pt. A, §4 (RP).
36 ME Rev Stat § 5204-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 818: ADDITIONAL TAXES|36 §5204-A. Early distribution from qualified retirement plans (REPEALED)

 §5204-A. Early distribution from qualified retirement plans (REPEALED)SECTION HISTORY PL 1985, c. 670 (NEW). PL 1987, c. 504, §28 (RPR). PL 1993, c. 395, §20 (AMD). PL 2011, c. 380, Pt. N, §16 (AMD). PL 2011, c. 380, Pt. N, §19 (AFF). PL 2021, c. 253, Pt. A, §5 (RP).
36 ME Rev Stat § 5204-B (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 818: ADDITIONAL TAXES|36 §5204-B. Certain capital gains of trusts (REPEALED)

 §5204-B. Certain capital gains of trusts (REPEALED)SECTION HISTORY PL 1995, c. 281, §30 (NEW). PL 1997, c. 668, §30 (RP). PL 1997, c. 668, §43 (AFF).
36 ME Rev Stat § 5205 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|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)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1973, c. 580, §3 (AMD). PL 1973, c. 592, §22A (AMD). PL 1973, c. 788, §194 (RPR). PL 1977, c. 686, §13 (AMD). PL 1981, c. 698, §186 (RP).
36 ME Rev Stat § 5206-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 819: FRANCHISE TAX|36 §5206-A. Utilization of net operating loss carry forward (REPEALED)

 §5206-A. Utilization of net operating loss carry forward (REPEALED)SECTION HISTORY PL 1981, c. 704, §8 (NEW). PL 1983, c. 480, §A66 (AMD). PL 1983, c. 842, §3 (RPR). PL 1997, c. 404, §3 (RP). PL 1997, c. 404, §10 (AFF).
36 ME Rev Stat § 5206-B (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 819: FRANCHISE TAX|36 §5206-B. Definitions (REPEALED)

 §5206-B. Definitions (REPEALED)SECTION HISTORY PL 1983, c. 842, §4 (NEW). PL 1985, c. 783, §35 (AMD). PL 1987, c. 497, §50 (AMD). PL 1987, c. 841, §§6,7 (AMD). PL 1995, c. 628, §§36,37 (AMD). PL 1995, c. 628, §39 (AFF). PL 1997, c. 404, §4 (RP). PL 1997, c. 404, §10 (AFF).
36 ME Rev Stat § 5206-C (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 819: FRANCHISE TAX|36 §5206-C. Refunds (REPEALED)

 §5206-C. Refunds (REPEALED)SECTION HISTORY PL 1983, c. 842, §5 (NEW). PL 1987, c. 504, §29 (RP).
36 ME Rev Stat § 5206-F (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 819: FRANCHISE TAX|36 §5206-F. Time for filing returns

 §5206-F. Time for filing returns The franchise tax return required by section 5220, subsection 6 must be filed on or before the 15th day of the 4th month following the end of the financial institution's fiscal year.   [PL 2017, c. 211, Pt. D, §5 (AMD).]SECTION HISTORY PL 1997, c. 746, §19 (NEW). PL 1997, c. 746, §24 (AFF). PL 2003, c. 588, §17 (AMD). PL 2017, c. 211, Pt. D, §5 (AMD).
36 ME Rev Stat § 5206-G (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 819: FRANCHISE TAX|36 §5206-G. Combined reports

 §5206-G. Combined reports The combined report required by section 5220, subsection 6 must include, both in the aggregate and by entity, a list of the net income or loss per books, the property, payroll and receipts in Maine and everywhere as defined in this chapter and the Maine net income of the unitary business. Neither the income nor the property, payroll and receipts of an entity that is not required to file a federal income tax return or whose income is not subject to federal income tax as income to its direct or indirect owners may be included in the combined report.   [PL 1997, c. 746, §19 (NEW); PL 1997, c. 746, §24 (AFF).]In determining Maine assets or Maine net income for purposes of filing a combined report, intercompany eliminations must be made as necessary to avoid the duplication of income or assets.   [PL 1997, c. 746, §19 (NEW); PL 1997, c. 746, §24 (AFF).]SECTION HISTORY PL 1997, c. 746, §19 (NEW). PL 1997, c. 746, §24 (AFF).
36 ME Rev Stat § 5210 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 821: APPORTIONMENT OF INCOME|36 §5210. Definitions

 §5210. Definitions As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.   [PL 1981, c. 698, §187 (RPR).]1.  Business income.   [PL 1987, c. 841, §9 (RP).] 2.  Commercial domicile.   [PL 1987, c. 841, §9 (RP).] 3.  Compensation.  "Compensation" means wages, salaries, commissions and any other form of remuneration paid to employees for personal services. "Compensation" includes amounts paid to an employee-leasing company for leased employees and amounts paid to a temporary services company for temporary employees, pursuant to a contract between the taxpayer and an employee-leasing company or temporary services company.   [PL 2001, c. 439, Pt. D, §6 (AMD); PL 2001, c. 439, Pt. D, §9 (AFF).] 3-A.  Employee-leasing company.  "Employee-leasing company" means a business that contracts with client companies to supply workers to perform services for the client companies, except that the term "employee-leasing company" does not include private employment agencies that provide workers to client companies on a temporary help basis.   [PL 2001, c. 439, Pt. D, §7 (NEW); PL 2001, c. 439, Pt. D, §9 (AFF).] 3-B.  Leased employee.  "Leased employee" means an individual who performs services for a client company pursuant to a contract between the client company and an employee-leasing company.   [PL 2001, c. 439, Pt. D, §7 (NEW); PL 2001, c. 439, Pt. D, §9 (AFF).] 4.  Nonbusiness income.   [PL 1987, c. 841, §9 (RP).] 5.  Sales.  "Sales" means all gross receipts of the taxpayer.   [PL 1993, c. 670, §8 (AMD).] 6.  State.  "State" means any state of the United States, District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, and any foreign country or political subdivision thereof.   [PL 1981, c. 698, §187 (NEW).] 7.  Temporary help.  "Temporary help" means employee services provided to client companies for a contractual period of less than 12 months.   [PL 2001, c. 439, Pt. D, §7 (NEW); PL 2001, c. 439, Pt. D, §9 (AFF).] 8.  Temporary services company.  "Temporary services company" means a private employment agency, other than an employee-leasing company, that provides workers to client companies on a temporary help basis.   [PL 2001, c. 439, Pt. D, §7 (NEW); PL 2001, c. 439, Pt. D, §9 (AFF).] SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 541, §A236 (AMD). PL 1981, c. 698, §187 (RPR). PL 1987, c. 841, §9 (AMD). PL 1993, c. 670, §8 (AMD). PL 2001, c. 439, §§D6,7 (AMD). PL 2001, c. 439, §D9 (AFF).
36 ME Rev Stat § 5212 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 821: APPORTIONMENT OF INCOME|36 §5212. Apportionment of income of mutual fund service providers (REPEALED)

 §5212. Apportionment of income of mutual fund service providers (REPEALED)SECTION HISTORY PL 1999, c. 754, §1 (NEW). PL 1999, c. 754, §2 (AFF). PL 2007, c. 240, Pt. V, §13 (AMD). PL 2019, c. 401, Pt. C, §10 (RP).