reglab/housing_qa huggingface dataset:
36 ME Rev Stat § 5116 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 803: IMPOSITION OF TAX ON INDIVIDUALS|36 §5116. Tax waiver for combat casualty

 §5116. Tax waiver for combat casualty A taxpayer whose income tax liability is forgiven pursuant to Section 692 of the Code for any tax year is entitled to a waiver of state income tax for the same tax year, including any related interest and penalty, in the same manner in which the federal tax liability is forgiven. In the case of a joint return, the waiver is equal to the proportion of the tax on the joint return equal to the ratio of the deceased taxpayer's tax liability computed as if both taxpayers were filing separately to the sum of the deceased taxpayer's tax liability and the taxpayer's spouse's tax liability computed as if filing separately.   [PL 2003, c. 287, §1 (NEW); PL 2003, c. 287, §2 (AFF).]SECTION HISTORY PL 2003, c. 287, §1 (NEW). PL 2003, c. 287, §2 (AFF).
36 ME Rev Stat § 5121 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 805: COMPUTATION OF TAXABLE INCOME OF RESIDENT INDIVIDUALS|36 §5121. Maine taxable income

 §5121. Maine taxable income The Maine taxable income of a resident individual is equal to the individual's federal adjusted gross income with the modifications and less the deductions and personal exemptions provided in this chapter.   [PL 2019, c. 379, Pt. C, §2 (AMD).]SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1987, c. 504, §8 (RPR). PL 1987, c. 819, §4 (RPR). PL 1989, c. 596, §J3 (RPR). PL 1995, c. 281, §26 (AMD). PL 2003, c. 390, §26 (AMD). PL 2019, c. 379, Pt. C, §2 (AMD).
36 ME Rev Stat § 5123 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 805: COMPUTATION OF TAXABLE INCOME OF RESIDENT INDIVIDUALS|36 §5123. Deduction (REPEALED)

 §5123. Deduction (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1987, c. 819, §5 (RP).
36 ME Rev Stat § 5124 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 805: COMPUTATION OF TAXABLE INCOME OF RESIDENT INDIVIDUALS|36 §5124. Standard deduction; resident (REPEALED)

 §5124. Standard deduction; resident (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1975, c. 660, §7 (RPR). PL 1975, c. 765, §27 (AMD). PL 1977, c. 477, §16 (RP).
36 ME Rev Stat § 5124-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 805: COMPUTATION OF TAXABLE INCOME OF RESIDENT INDIVIDUALS|36 §5124-A. Standard deduction; resident before 2016

 §5124-A. Standard deduction; resident before 2016 For tax years beginning before January 1, 2016, the standard deduction of a resident individual is equal to the standard deduction as determined in accordance with the Code, Section 63, except that, for tax years beginning in 2013, the standard deduction is $10,150 in the case of individuals filing a married joint return and surviving spouses permitted to file a joint return and $5,075 in the case of a married individual filing a separate return.   [PL 2015, c. 267, Pt. DD, §13 (AMD); PL 2015, c. 267, Pt. DD, §34 (AFF).]1.  Married persons; joint return.   [PL 1989, c. 495, §2 (RP).] 2.  Unmarried or legally separated heads of households.   [PL 1989, c. 495, §2 (RP).] 3.  Single individuals.   [PL 1989, c. 495, §2 (RP).] 4.  Married persons; separate returns.   [PL 1989, c. 495, §2 (RP).] 5.  Certain individuals; deduction limitation.   [PL 1989, c. 495, §2 (RP).] SECTION HISTORY PL 1977, c. 477, §17 (NEW). IB 1981, c. 2, §2 (AMD). PL 1983, c. 3, §2 (AMD). PL 1985, c. 535, §15 (RPR). PL 1987, c. 497, §§48,49 (AMD). PL 1987, c. 819, §6 (RPR). PL 1989, c. 495, §§2,9 (RPR). PL 1989, c. 596, §J7 (AMD). PL 2003, c. 20, §HH1 (RPR). PL 2003, c. 479, §4 (AMD). PL 2005, c. 12, §P5 (AMD). PL 2009, c. 213, Pt. BBBB, §9 (AMD). PL 2009, c. 213, Pt. BBBB, §17 (AFF). PL 2011, c. 380, Pt. N, §7 (AMD). PL 2011, c. 380, Pt. N, §§19, 20 (AFF). PL 2013, c. 368, Pt. TT, §9 (AMD). PL 2015, c. 267, Pt. DD, §13 (AMD). PL 2015, c. 267, Pt. DD, §34 (AFF).
36 ME Rev Stat § 5124-B (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 805: COMPUTATION OF TAXABLE INCOME OF RESIDENT INDIVIDUALS|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 but before January 1, 2018 For tax years beginning on or after January 1, 2016 but before January 1, 2018, the standard deduction of a resident individual is equal to the sum of the basic standard deduction and any additional standard deduction, subject to the phase-out under subsection 3.   [PL 2017, c. 474, Pt. B, §1 (AMD).]1.  Basic standard deduction.  The basic standard deduction is:   A. For single individuals and married persons filing separate returns, the basic standard deduction is $11,600;   [PL 2015, c. 267, Pt. DD, §14 (NEW).]B. For individuals filing as heads of household, the basic standard deduction is the amount allowed under paragraph A multiplied by 1.5; and   [PL 2015, c. 267, Pt. DD, §14 (NEW).]C. For individuals filing married joint returns or surviving spouses, the basic standard deduction is the amount allowed under paragraph A multiplied by 2.   [PL 2015, c. 267, Pt. DD, §14 (NEW).][PL 2015, c. 267, Pt. DD, §14 (NEW).] 2.  Additional standard deduction.  The additional standard deduction is the amount allowed under the Code, Section 63(c)(3).   [PL 2015, c. 267, Pt. DD, §14 (NEW).] 3.  Phase-out.  The total standard deduction of the taxpayer determined in accordance with subsections 1 and 2 must be reduced by an amount equal to the total standard deduction multiplied by the following fraction:   A. For single individuals and married persons filing separate returns, the numerator is the taxpayer's Maine adjusted gross income less $70,000, except that the numerator may not be less than zero, and the denominator is $75,000. In no case may the fraction contained in this paragraph produce a result that is more than one;   [PL 2017, c. 474, Pt. B, §1 (AMD).]B. For individuals filing as heads of households, the numerator is the taxpayer's Maine adjusted gross income less $105,000, except that the numerator may not be less than zero, and the denominator is $112,500. In no case may the fraction contained in this paragraph produce a result that is more than one; or   [PL 2017, c. 474, Pt. B, §1 (AMD).]C. For individuals filing married joint returns or surviving spouses, the numerator is the taxpayer's Maine adjusted gross income less $140,000, except that the numerator may not be less than zero, and the denominator is $150,000. In no case may the fraction contained in this paragraph produce a result that is more than one.   [PL 2017, c. 474, Pt. B, §1 (AMD).][PL 2017, c. 474, Pt. B, §1 (AMD).] SECTION HISTORY PL 2015, c. 267, Pt. DD, §14 (NEW). PL 2017, c. 170, Pt. D, §§5, 6 (AMD). PL 2017, c. 474, Pt. B, §1 (AMD).
36 ME Rev Stat § 5124-C (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 805: COMPUTATION OF TAXABLE INCOME OF RESIDENT INDIVIDUALS|36 §5124-C. Standard deduction; resident on or after January 1, 2018

 §5124-C. Standard deduction; resident on or after January 1, 2018 1.  Amount; before January 1, 2020.  For tax years beginning on or after January 1, 2018 and before January 1, 2020, the standard deduction of a resident individual is equal to the standard deduction as determined in accordance with the Code, Section 63, subject to the phase-out under subsection 2.   [PL 2019, c. 616, Pt. X, §2 (AMD).] 1-A.  Amount; on or after January 1, 2020.  For tax years beginning on or after January 1, 2020, the standard deduction of a resident individual is equal to the federal standard deduction, subject to the phase-out under subsection 2.   [PL 2019, c. 616, Pt. X, §3 (NEW).] 2.  Phase-out.  The standard deduction of the taxpayer must be reduced by an amount equal to the total standard deduction multiplied by the following fraction:   A. For single individuals and married persons filing separate returns, the numerator is the taxpayer's Maine adjusted gross income less $80,000, except that the numerator may not be less than zero, and the denominator is $75,000. In no case may the fraction calculated pursuant to this paragraph produce a result that is more than one. The $80,000 amount used to calculate the numerator in this paragraph must be adjusted for inflation in accordance with section 5403, subsection 4;   [PL 2017, c. 474, Pt. B, §2 (NEW).]B. For individuals filing as heads of households, the numerator is the taxpayer's Maine adjusted gross income less $120,000, except that the numerator may not be less than zero, and the denominator is $112,500. In no case may the fraction calculated pursuant to this paragraph produce a result that is more than one. The $120,000 amount used to calculate the numerator in this paragraph must be adjusted for inflation in accordance with section 5403, subsection 4; or   [PL 2017, c. 474, Pt. B, §2 (NEW).]C. For individuals filing married joint returns or surviving spouses permitted to file a joint return, the numerator is the taxpayer's Maine adjusted gross income less $160,000, except that the numerator may not be less than zero, and the denominator is $150,000. In no case may the fraction calculated pursuant to this paragraph produce a result that is more than one. The $160,000 amount used to calculate the numerator in this paragraph must be adjusted for inflation in accordance with section 5403, subsection 4.   [PL 2017, c. 474, Pt. B, §2 (NEW).][PL 2017, c. 474, Pt. B, §2 (NEW).] SECTION HISTORY PL 2017, c. 474, Pt. B, §2 (NEW). PL 2019, c. 616, Pt. X, §§2, 3 (AMD).
36 ME Rev Stat § 5126 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 805: COMPUTATION OF TAXABLE INCOME OF RESIDENT INDIVIDUALS|36 §5126. Personal exemptions prior to 2018

 §5126. Personal exemptions prior to 2018 For income tax years beginning on or after January 1, 1998 but before January 1, 1999, a resident individual is allowed $2,400 for each exemption that the individual properly claims for the taxable year for federal income tax purposes, unless the taxpayer is claimed as a dependent on another return. For income tax years beginning on or after January 1, 1999 but before January 1, 2000, a resident individual is allowed $2,750 for each exemption that the individual properly claims for the taxable year for federal income tax purposes, unless the taxpayer is claimed as a dependent on another return. For income tax years beginning on or after January 1, 2000 but before January 1, 2013, a resident individual is allowed $2,850 for each exemption that the individual properly claims for the taxable year for federal income tax purposes, unless the taxpayer is claimed as a dependent on another return. For income tax years beginning on or after January 1, 2013 but before January 1, 2018, a resident individual is allowed a deduction equal to the total amount of deductions allowed for personal exemptions in accordance with the Code, Section 151.   [PL 2017, c. 474, Pt. B, §6 (AMD).]1.  Single individuals and married persons filing separate returns.   [PL 1989, c. 878, Pt. D, §12 (RP).] 2.  Heads of households.   [PL 1989, c. 878, Pt. D, §12 (RP).] 3.  Individuals filing married joint return or surviving spouses.   [PL 1989, c. 878, Pt. D, §12 (RP).] SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 686, §10 (AMD). PL 1979, c. 615, §4 (AMD). IB 1981, c. 2, §3 (AMD). PL 1983, c. 3, §3 (AMD). PL 1987, c. 504, §§11,12 (AMD). PL 1987, c. 772, §37 (AMD). PL 1987, c. 819, §8 (RPR). PL 1987, c. 892, §2 (AMD). PL 1989, c. 495, §§3,9 (RPR). PL 1989, c. 596, §J7 (AMD). PL 1989, c. 878, §D12 (RPR). PL 1997, c. 24, §E2 (AMD). PL 1997, c. 643, §§HHH4,5 (AMD). PL 1997, c. 643, §HHH10 (AFF). PL 1999, c. 401, §QQQ1 (AMD). PL 2001, c. 583, §16 (AMD). PL 2011, c. 380, Pt. N, §11 (AMD). PL 2011, c. 380, Pt. N, §19 (AFF). PL 2017, c. 474, Pt. B, §6 (AMD).
36 ME Rev Stat § 5126-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 805: COMPUTATION OF TAXABLE INCOME OF RESIDENT INDIVIDUALS|36 §5126-A. Personal exemptions on or after January 1, 2018

 §5126-A. Personal exemptions on or after January 1, 2018 1.  Amount.  For income tax years beginning on or after January 1, 2018, a resident individual is allowed a personal exemption deduction for the taxable year equal to $4,150, unless the individual may be claimed as a dependent on another return. A resident individual is allowed an additional personal exemption deduction for the taxable year equal to $4,150 if the individual is married filing a joint return. For income tax years beginning on or after January 1, 2020, a resident individual is allowed an additional personal exemption deduction for the taxable year equal to $4,150 if the individual is married and does not file a joint return, as long as the individual's spouse has no federal gross income during the taxable year and, notwithstanding the suspension of the exemption amount pursuant to the Code, Section 151(d)(5)(A), an exemption deduction would be allowed for the individual's spouse under the Code for the taxable year. No additional personal exemption deduction is allowed under this section if the individual's spouse may be claimed as a dependent on another return. The deduction allowed under this subsection is subject to the phase-out under subsection 2.   For purposes of this subsection, "dependent" has the same meaning as in the Code, Section 152.   [PL 2019, c. 659, Pt. C, §1 (AMD).] 2.  Phase-out.  The personal exemption deduction amount determined under subsection 1 must be reduced by an amount equal to the total personal exemption deduction amount multiplied by a fraction. The numerator of the fraction is the taxpayer's Maine adjusted gross income less the applicable amount, except that the numerator may not be less than zero, and the denominator is $62,500 in the case of a married individual filing a separate return and $125,000 in all other cases. In no case may the fraction contained in this subsection produce a result that is more than one. The applicable amount used to calculate the numerator in this subsection must be adjusted for inflation in accordance with section 5403, subsection 8.   For purposes of this subsection, "applicable amount" means:   A. For single individuals, $266,700;   [PL 2017, c. 474, Pt. B, §7 (NEW).]B. For individuals filing as heads of households, $293,350;   [PL 2017, c. 474, Pt. B, §7 (NEW).]C. For individuals filing married joint returns or surviving spouses, $320,000; or   [PL 2017, c. 474, Pt. B, §7 (NEW).]D. For married individuals filing separate returns, 1/2 of the applicable amount under paragraph C.   [PL 2019, c. 501, §30 (AMD).][PL 2019, c. 501, §30 (AMD).] SECTION HISTORY PL 2017, c. 474, Pt. B, §7 (NEW). PL 2019, c. 501, §30 (AMD). PL 2019, c. 659, Pt. C, §1 (AMD).
36 ME Rev Stat § 5127 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 805: COMPUTATION OF TAXABLE INCOME OF RESIDENT INDIVIDUALS|36 §5127. Income tax credits (REPEALED)

 §5127. Income tax credits (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 424, §1 (RPR). PL 1979, c. 557, §1 (AMD). PL 1981, c. 411, §2 (AMD). PL 1981, c. 705, §§R2,R3 (AMD). PL 1981, c. 706, §36 (AMD). PL 1983, c. 571, §§22,23 (AMD). PL 1983, c. 840, §1 (AMD). PL 1985, c. 766, §1 (AMD). PL 1985, c. 783, §21 (AMD). PL 1987, c. 343, §10 (AMD). PL 1987, c. 504, §13 (RP). PL 1987, c. 769, §A158 (AMD).
36 ME Rev Stat § 5128 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 805: COMPUTATION OF TAXABLE INCOME OF RESIDENT INDIVIDUALS|36 §5128. Dual residence; reduction of tax

 §5128. Dual residence; reduction of tax If the taxpayer is regarded as a resident of both this State and another jurisdiction for purposes of personal income taxation, the assessor shall reduce the tax on that portion of the taxpayer's income which is subjected to tax in both jurisdictions solely by virtue of dual residence, provided that the other taxing jurisdiction allows a similar reduction. The reduction shall be in an amount equal to that portion of the lower of the 2 taxes applicable to the income taxed twice which the tax imposed by this State bears to the combined taxes of the 2 jurisdictions on the income taxed twice.   [PL 1979, c. 541, Pt. A, §232 (AMD).]SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 541, §A232 (AMD).
36 ME Rev Stat § 5129 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 805: COMPUTATION OF TAXABLE INCOME OF RESIDENT INDIVIDUALS|36 §5129. Credit for investment in The Maine Capital Corporation (REPEALED)

 §5129. Credit for investment in The Maine Capital Corporation (REPEALED)SECTION HISTORY PL 1977, c. 531, §2 (NEW). PL 1981, c. 364, §65 (RP).
36 ME Rev Stat § 5130 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 805: COMPUTATION OF TAXABLE INCOME OF RESIDENT INDIVIDUALS|36 §5130. Retirement credit (REPEALED)

 §5130. Retirement credit (REPEALED)SECTION HISTORY PL 1977, c. 686, §11 (NEW). PL 1985, c. 691, §33 (AMD). PL 1987, c. 504, §14 (RP).
36 ME Rev Stat § 5131 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 805: COMPUTATION OF TAXABLE INCOME OF RESIDENT INDIVIDUALS|36 §5131. Exemption credit (REPEALED)

 §5131. Exemption credit (REPEALED)SECTION HISTORY PL 1987, c. 504, §15 (NEW). PL 1987, c. 819, §9 (RP).
36 ME Rev Stat § 5140 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|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 1969, c. 154, §F1 (NEW). PL 1985, c. 783, §22 (RP).
36 ME Rev Stat § 5141 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 807: COMPUTATION OF TAXABLE INCOME OF NONRESIDENT INDIVIDUALS|36 §5141. Husband and wife (REPEALED)

 §5141. Husband and wife (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1985, c. 783, §23 (RP).
36 ME Rev Stat § 5143 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 807: COMPUTATION OF TAXABLE INCOME OF NONRESIDENT INDIVIDUALS|36 §5143. Standard deduction; nonresident (REPEALED)

 §5143. Standard deduction; nonresident (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1975, c. 660, §8 (RPR). PL 1975, c. 765, §28 (AMD). PL 1977, c. 477, §18 (RPR). PL 1979, c. 711, §H1 (RP).
36 ME Rev Stat § 5143-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 807: COMPUTATION OF TAXABLE INCOME OF NONRESIDENT INDIVIDUALS|36 §5143-A. Standard deduction; nonresident (REPEALED)

 §5143-A. Standard deduction; nonresident (REPEALED)SECTION HISTORY PL 1979, c. 711, §H2 (NEW). PL 1983, c. 3, §4 (AMD). PL 1985, c. 783, §24 (RP).
36 ME Rev Stat § 5144 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 807: COMPUTATION OF TAXABLE INCOME OF NONRESIDENT INDIVIDUALS|36 §5144. Itemized deductions (REPEALED)

 §5144. Itemized deductions (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 711, §H3 (RP).
36 ME Rev Stat § 5144-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 807: COMPUTATION OF TAXABLE INCOME OF NONRESIDENT INDIVIDUALS|36 §5144-A. Itemized deductions (REPEALED)

 §5144-A. Itemized deductions (REPEALED)SECTION HISTORY PL 1979, c. 711, §H4 (NEW). PL 1985, c. 783, §25 (RP).
36 ME Rev Stat § 5145 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 807: COMPUTATION OF TAXABLE INCOME OF NONRESIDENT INDIVIDUALS|36 §5145. Personal exemptions (REPEALED)

 §5145. Personal exemptions (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 711, §H5 (AMD). PL 1985, c. 783, §26 (RP).
36 ME Rev Stat § 5146 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 807: COMPUTATION OF TAXABLE INCOME OF NONRESIDENT INDIVIDUALS|36 §5146. Child care credit (REPEALED)

 §5146. Child care credit (REPEALED)SECTION HISTORY PL 1977, c. 424, §2 (NEW). PL 1985, c. 766, §2 (AMD). PL 1985, c. 783, §27 (RP). PL 1987, c. 402, §A188 (RP). PL 1987, c. 504, §16 (RP).
36 ME Rev Stat § 5147 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 807: COMPUTATION OF TAXABLE INCOME OF NONRESIDENT INDIVIDUALS|36 §5147. Installment sale election

 §5147. Installment sale election Notwithstanding any provision of this Part to the contrary, an individual who transferred, during the taxable year, real or tangible property located in this State under an installment sale agreement may elect to recognize, for purposes of determining the taxable income under this chapter, the total gain from that sale in the taxable year of the transfer, or to recognize any remaining gain in a subsequent tax year to the extent of the gain not reported in a prior tax year. An election under this section is not available to an individual unless that individual is a nonresident of this State at the time of the transfer or at the time the election is made. An election under this section must be made on a timely filed original income tax return, including if filed by any extension granted for filing the return, and, once made, is irrevocable.   [PL 2019, c. 607, Pt. C, §3 (AMD).]SECTION HISTORY PL 2019, c. 401, Pt. C, §7 (NEW). PL 2019, c. 607, Pt. C, §3 (AMD).
36 ME Rev Stat § 5160 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 809: IMPOSITION OF TAX ON ESTATES AND TRUSTS|36 §5160. Imposition of tax

 §5160. Imposition of tax The tax is imposed, at the rates provided by section 5111 for single individuals, upon the Maine taxable income of estates and trusts. The tax must be paid by the fiduciary.   [PL 2003, c. 390, §35 (AMD).]SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1985, c. 783, §28 (RPR). PL 1993, c. 395, §19 (AMD). PL 2003, c. 390, §35 (AMD).
36 ME Rev Stat § 5161 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 809: IMPOSITION OF TAX ON ESTATES AND TRUSTS|36 §5161. Computation and payment (REPEALED)

 §5161. Computation and payment (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1985, c. 783, §29 (RP).
36 ME Rev Stat § 5162 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 809: IMPOSITION OF TAX ON ESTATES AND TRUSTS|36 §5162. Tax not applicable

 §5162. Tax not applicable 1.  Associations taxable as corporations.  An association, trust or other unincorporated organization which is taxable as a corporation for federal income tax purposes shall not be subject to tax under this chapter.   [P&SL 1969, c. 154, §F1 (NEW).] 2.  Exempt associations, trusts and organizations.  An association, trust, or other unincorporated organization which by reason of its purposes or activities is exempt from federal income tax shall be exempt from the tax imposed by this Part except with respect to its unrelated business taxable income.   [P&SL 1969, c. 154, §F1 (NEW).] SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW).
36 ME Rev Stat § 5163 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|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 Maine taxable income of a resident estate or trust is equal to its federal taxable income modified by the addition or subtraction of its share of the fiduciary adjustment determined under section 5164.   [PL 2003, c. 390, §36 (AMD).]SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 2003, c. 390, §36 (AMD).