reglab/housing_qa huggingface dataset:
36 ME Rev Stat § 4831 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 719: RECYCLING ASSISTANCE FEE|36 §4831. Definitions

 §4831. Definitions As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.   [PL 1989, c. 585, Pt. B (NEW).]1.  Brown good.     [PL 1989, c. 585, Pt. B, §2 (NEW).] 2.  Lead-acid battery.  "Lead-acid battery" means a device designed and used for the storage of electrical energy through chemical reactions involving lead and acids.   [PL 1989, c. 585, Pt. B (NEW).] 2-A.  Major appliance.   [PL 2003, c. 390, §22 (RP).] 2-B.  Major furniture.   [PL 2003, c. 390, §22 (RP).] 3.  Motorized vehicle.  "Motorized vehicle" means any self-propelled vehicle, including motorcycles, construction and farm vehicles and other off-road vehicles, not operating exclusively on tracks.   [PL 1989, c. 585, Pt. B (NEW).] 4.  Tire.  "Tire" means the device made of rubber or any similar substance which is intended to be attached to a motorized vehicle or trailer and is designed to support the load of the motorized vehicle or trailer.   [PL 1989, c. 585, Pt. B (NEW); PL 1989, c. 878, Pt. B, §34 (AMD); PL 1989, c. 878, Pt. B, §35 (AFF).] 5.  Trailer.  "Trailer" means any vehicle without motive power that is designed to be drawn by a motorized vehicle.   [PL 1989, c. 585, Pt. B (NEW).] 6.  White good.   [PL 1989, c. 585, Pt. B (NEW); PL 1989, c. 927, §4 (RP).] SECTION HISTORY PL 1989, c. 585, §B (NEW). PL 1989, c. 878, §§B34,35 (AMD). PL 1989, c. 927, §§2-4 (AMD). PL 2003, c. 390, §22 (AMD).
36 ME Rev Stat § 4832 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 719: RECYCLING ASSISTANCE FEE|36 §4832. Fee imposed

 §4832. Fee imposed 1.  Imposition.  A fee is imposed on the retail sale in this State of new tires and new lead-acid batteries in the amount of $1 per tire or lead-acid battery. A fee in the same amount is imposed on the storage, use or other consumption in this State of tires and lead-acid batteries purchased new in this State by the user or purchased outside the State by the user unless the fee imposed by this section has been paid.   [PL 2003, c. 390, §23 (AMD).] 1-A.  Repeal.   [PL 2003, c. 390, §24 (RP).] 2.  Exemption.  Transactions that, under the laws of this State, are not subject to taxation in accordance with Part 3 are exempt from the fee imposed by subsection 1. Sales of any items that occur as part of a sale of a trailer, a mobile home or any motorized vehicle are exempt from the fee imposed by subsection 1.   [PL 1991, c. 546, §31 (AMD).] SECTION HISTORY PL 1989, c. 585, §B (NEW). PL 1989, c. 927, §5 (AMD). PL 1991, c. 546, §31 (AMD). PL 1995, c. 368, §NN2 (AMD). PL 2003, c. 390, §§23,24 (AMD).
36 ME Rev Stat § 4833 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 719: RECYCLING ASSISTANCE FEE|36 §4833. Administration

 §4833. Administration The fee imposed by this chapter is administered as provided in chapter 7 and Part 3, with the fee imposed pursuant to this chapter to be considered as imposed under Part 3.   [PL 1989, c. 585, Pt. B (NEW); PL 1989, c. 927, §5 (AMD).]The revenue derived from the fee imposed by this chapter must be deposited in the Maine Solid Waste Management Fund established under Title 38, chapter 24, which must reimburse the General Fund for the administrative costs of the fee as certified by the Bureau of Revenue Services.   [PL 1989, c. 585, Pt. B (NEW); PL 1989, c. 927, §5 (AMD); PL 1997, c. 526, §14 (AMD).]SECTION HISTORY PL 1989, c. 585, §B (NEW). PL 1989, c. 927, §5 (AMD). PL 1997, c. 526, §14 (AMD). PL 2003, c. 390, §25 (AMD).
36 ME Rev Stat § 4834 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 719: RECYCLING ASSISTANCE FEE|36 §4834. Effective date

 §4834. Effective date This chapter shall be effective for taxable purchases made in this State on or after July 1, 1990 and for taxable items brought into this State by the user on or after July 1, 1990.   [PL 1989, c. 585, Pt. B (NEW).]SECTION HISTORY PL 1989, c. 585, §B (NEW).
36 ME Rev Stat § 4901 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 721: MILK HANDLING FEE|36 §4901. Definitions

 §4901. Definitions As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.   [PL 2005, c. 396, §8 (NEW).]1.  Basic price.  "Basic price" means the minimum Class I price of milk established pursuant to Title 7, chapter 603 including that part of the Class I price that exceeds the applicable Class I price established pursuant to the northeast marketing area milk marketing order, but does not include that part of the Class I price established by the Maine Milk Commission to reflect the cost factors provided in Title 7, section 2954, subsection 2 or the increased costs of production pursuant to Title 7, section 2954, subsection 2, paragraph A.   [PL 2005, c. 396, §8 (NEW).] 2.  Fee period.  "Fee period" means the period beginning on the Sunday closest to the first day of the month and continuing through the Saturday prior to the Sunday closest to the first day of the subsequent month.   [PL 2005, c. 396, §8 (NEW).] 3.  Handler.  "Handler," with respect to a particular container of packaged milk, means the wholesale handler or, if none, the producer-handler or the retail handler. If more than one wholesale handler handles a particular container of packaged milk in this State, "handler" means the wholesale handler that first handles a particular container of packaged milk.   [PL 2011, c. 125, §1 (AMD).] 4.  Milk.  "Milk" has the same meaning as in Title 7, section 2951, subsection 6.   [PL 2005, c. 396, §8 (NEW).] 5.  Packaged milk.  "Packaged milk" means milk that has been processed and placed in containers for ultimate sale to consumers.   [PL 2005, c. 396, §8 (NEW).] 6.  Person.   [PL 2009, c. 434, §61 (RP).] 7.  Producer-handler.  "Producer-handler" means a person who produces milk and packages that milk or part of that milk for retail sale either by that person or by another retail handler.   [PL 2005, c. 396, §8 (NEW).] 8.  Retail handler.  "Retail handler" means a person who handles packaged milk in this State that is next sold in this State subject to the minimum retail prices established pursuant to Title 7, chapter 603.   [PL 2005, c. 396, §8 (NEW).] 9.  Wholesale handler.  "Wholesale handler" means a person who handles packaged milk in this State that is next sold in this State subject to the minimum wholesale prices paid to dealers established pursuant to Title 7, chapter 603.   [PL 2005, c. 396, §8 (NEW).] SECTION HISTORY PL 2005, c. 396, §8 (NEW). PL 2009, c. 434, §61 (AMD). PL 2011, c. 125, §1 (AMD).
36 ME Rev Stat § 4903 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 721: MILK HANDLING FEE|36 §4903. Credit or refund for fee paid for packaged milk

 §4903. Credit or refund for fee paid for packaged milk 1.  Credit or refund allowed.  A handler or handler's designee may claim a credit or refund for a fee paid pursuant to this chapter on packaged milk that is subsequently exported from this State by a customer of the handler or the handler's designee for sale out of state.   [PL 2011, c. 125, §3 (NEW).] 2.  Handler's claim for credit or refund.  A handler claiming a credit or refund under subsection 1 must file a claim with the assessor. The credit or refund must be claimed on the report required under section 4902, subsection 5. A handler may not claim a credit or refund under this section for any sales occurring before October 1, 2011.   [PL 2011, c. 125, §3 (NEW).] 3.  Designee's claim for credit or refund.  A handler's designee claiming a credit or refund under subsection 1 must file a claim with the assessor. The credit or refund must be claimed on a report required under section 4902, subsection 5 or other form as prescribed by the assessor. A handler's designee may not claim a credit or refund under this section for any sales occurring before October 1, 2011.   [PL 2011, c. 125, §3 (NEW).] SECTION HISTORY PL 2011, c. 125, §3 (NEW).
36 ME Rev Stat § 4921 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 723: MARIJUANA EXCISE TAX (Title 36, chapter 723 as enacted by PL 2019, c. 548, §2 is REALLOCATED TO TITLE 36, CHAPTER 725)|36 §4921. Definitions

 §4921. Definitions As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.   [PL 2019, c. 231, Pt. B, §7 (NEW).]1.  Adult use marijuana.   "Adult use marijuana" has the same meaning as in Title 28‑B, section 102, subsection 1.   [PL 2019, c. 231, Pt. B, §7 (NEW).] 2.  Cultivation facility.   "Cultivation facility" has the same meaning as in Title 28‑B, section 102, subsection 13.   [PL 2019, c. 231, Pt. B, §7 (NEW).] 3.  Immature marijuana plant.   "Immature marijuana plant" has the same meaning as in Title 28‑B, section 102, subsection 19.   [PL 2019, c. 231, Pt. B, §7 (NEW).] 4.  Licensee.   "Licensee" has the same meaning as in Title 28‑B, section 102, subsection 24.   [PL 2019, c. 231, Pt. B, §7 (NEW).] 5.  Marijuana establishment.   "Marijuana establishment" has the same meaning as in Title 28‑B, section 102, subsection 29.   [PL 2019, c. 231, Pt. B, §7 (NEW).] 6.  Marijuana flower.   "Marijuana flower" has the same meaning as in Title 28‑B, section 102, subsection 31.   [PL 2019, c. 231, Pt. B, §7 (NEW).] 7.  Marijuana plant.   "Marijuana plant" has the same meaning as in Title 28‑B, section 102, subsection 32.   [PL 2019, c. 231, Pt. B, §7 (NEW).] 8.  Marijuana trim.   "Marijuana trim" has the same meaning as in Title 28‑B, section 102, subsection 35.   [PL 2019, c. 231, Pt. B, §7 (NEW).] 9.  Mature marijuana plant.   "Mature marijuana plant" has the same meaning as in Title 28‑B, section 102, subsection 36.   [PL 2019, c. 231, Pt. B, §7 (NEW).] 10.  Registered caregiver.   "Registered caregiver" has the same meaning as in Title 22, section 2422, subsection 11.   [PL 2019, c. 231, Pt. B, §7 (NEW).] 11.  Registered dispensary.   "Registered dispensary" has the same meaning as in Title 22, section 2422, subsection 6.   [PL 2019, c. 231, Pt. B, §7 (NEW).] 12.  Seedling.   "Seedling" has the same meaning as in Title 28‑B, section 102, subsection 51.   [PL 2019, c. 231, Pt. B, §7 (NEW).] 13.  Wet marijuana flower.  "Wet marijuana flower" means marijuana flower that is not dried, cured or otherwise prepared in any manner to reduce or eliminate any water weight.   [PL 2021, c. 323, §1 (NEW).] 14.  Wet marijuana trim.  "Wet marijuana trim" means marijuana trim that is not dried, cured or otherwise prepared in any manner to reduce or eliminate any water weight.   [PL 2021, c. 323, §2 (NEW).] SECTION HISTORY PL 2019, c. 231, Pt. B, §7 (NEW). PL 2021, c. 323, §§1, 2 (AMD).
36 ME Rev Stat § 4922 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 723: MARIJUANA EXCISE TAX (Title 36, chapter 723 as enacted by PL 2019, c. 548, §2 is REALLOCATED TO TITLE 36, CHAPTER 725)|36 §4922. Registration

 §4922. Registration 1.  Generally.   A cultivation facility licensee operating in this State shall register with the assessor each cultivation facility operated by the cultivation facility licensee and collect and remit taxes in accordance with the provisions of this chapter. A person required to be registered as a cultivation facility licensee pursuant to this section must also be in compliance with Title 28‑B, chapter 1. A registration issued pursuant to this section is not a license within the meaning of that term in the Maine Administrative Procedure Act.   [PL 2019, c. 231, Pt. B, §7 (NEW).] 2.  Applications; forms.   A registration application under this section must be made on a form prescribed by the assessor and must state the name and address of the applicant, the address of the applicant's registered cultivation facility and such other information as the assessor may require for the proper administration of this chapter.   [PL 2019, c. 231, Pt. B, §7 (NEW).] 3.  Penalties.   The following penalties apply to violations of this section.   A. A cultivation facility licensee that sells at wholesale, offers for sale at wholesale or possesses with intent to sell at wholesale any adult use marijuana without being registered with the assessor pursuant to this section commits a civil violation for which a fine of not less than $250 and not more than $500 must be adjudged.   [PL 2019, c. 231, Pt. B, §7 (NEW).]B. A cultivation facility licensee that violates paragraph A after having been previously adjudicated as violating paragraph A commits a civil violation for which a fine of not less than $500 and not more than $1,000 must be adjudged for each subsequent violation.   [PL 2019, c. 231, Pt. B, §7 (NEW).][PL 2019, c. 231, Pt. B, §7 (NEW).] 4.  Surrender, revocation and suspension.   A registration pursuant to this section is nontransferable. The assessor may revoke or suspend the registration of any registered cultivation facility licensee for failure to comply with any provision of this chapter or if the person no longer cultivates adult use marijuana. A person aggrieved by a revocation or suspension may request reconsideration as provided in section 151.   [PL 2019, c. 231, Pt. B, §7 (NEW).] 5.  Notification.   A cultivation facility licensee that has its registration under this section suspended or revoked shall, within 10 business days of the suspension or revocation, inform in writing all its accounts in this State that it no longer holds a valid registration. The assessor may publish the name of a cultivation facility licensee that has had its registration suspended or revoked.   [PL 2019, c. 231, Pt. B, §7 (NEW).] SECTION HISTORY PL 2019, c. 231, Pt. B, §7 (NEW).
36 ME Rev Stat § 4923 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 723: MARIJUANA EXCISE TAX (Title 36, chapter 723 as enacted by PL 2019, c. 548, §2 is REALLOCATED TO TITLE 36, CHAPTER 725)|36 §4923. Excise tax imposed

 §4923. Excise tax imposed Beginning on the first day of the calendar month in which adult use marijuana may be sold in the State by a cultivation facility under Title 28‑B, chapter 1, an excise tax on adult use marijuana is imposed in accordance with this chapter.   [PL 2019, c. 231, Pt. B, §7 (NEW).]1.  Excise tax on marijuana flower.   A cultivation facility licensee shall pay an excise tax of $335 per pound or fraction thereof of marijuana flower sold to other licensees in the State.   [PL 2021, c. 323, §3 (AMD).] 2.  Excise tax on marijuana trim.   A cultivation facility licensee shall pay an excise tax of $94 per pound or fraction thereof of marijuana trim sold to other licensees in the State.   [PL 2019, c. 231, Pt. B, §7 (NEW).] 3.  Excise tax on immature marijuana plants and seedlings.   A cultivation facility licensee shall pay an excise tax of $1.50 per immature marijuana plant or seedling sold to other licensees in the State.   [PL 2019, c. 231, Pt. B, §7 (NEW).] 3-A.  Excise tax on mature marijuana plants.  Beginning July 1, 2021, a cultivation facility licensee shall pay an excise tax of $35 per mature marijuana plant sold to other licensees in the State.   [PL 2021, c. 323, §4 (NEW).] 4.  Excise tax on marijuana seeds.   A cultivation facility licensee shall pay an excise tax of 30¢ per marijuana seed sold to other licensees in the State.   [PL 2019, c. 231, Pt. B, §7 (NEW).] 5.  Excise tax on purchases from registered caregivers and registered dispensaries.   A cultivation facility licensee authorized pursuant to Title 28‑B, section 501, subsection 6, paragraph A to purchase marijuana plants and marijuana seeds from registered caregivers and registered dispensaries that transacts such a purchase shall pay to the assessor the excise taxes that would have been imposed under subsections 1 to 4 on the sale of the marijuana plants and marijuana seeds if the marijuana plants and marijuana seeds had been sold by a cultivation facility licensee to another licensee.   [PL 2019, c. 231, Pt. B, §7 (NEW).] 6.  Multiple licenses.   When a cultivation facility licensee also holds a license to operate another marijuana establishment, the taxes imposed by subsections 1 to 4 apply to any transfer of marijuana from the cultivation facility to the other marijuana establishment or, if no such transfer is made, to any activity undertaken pursuant to Title 28‑B, section 501, subsection 2 or 4 with regard to marijuana cultivated by the cultivation facility.   [PL 2019, c. 231, Pt. B, §7 (NEW).] SECTION HISTORY PL 2019, c. 231, Pt. B, §7 (NEW). PL 2021, c. 323, §§3, 4 (AMD).
36 ME Rev Stat § 4923-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 723: MARIJUANA EXCISE TAX (Title 36, chapter 723 as enacted by PL 2019, c. 548, §2 is REALLOCATED TO TITLE 36, CHAPTER 725)|36 §4923-A. Calculation of excise tax imposed on wet marijuana flower and wet marijuana trim

 §4923-A. Calculation of excise tax imposed on wet marijuana flower and wet marijuana trim For purposes of the excise tax imposed pursuant to section 4923 on wet marijuana flower or wet marijuana trim, a cultivation facility licensee shall calculate the taxable weight by reducing the total weight of the wet marijuana flower or wet marijuana trim by 75% before applying the excise tax.   [PL 2021, c. 323, §5 (NEW).]SECTION HISTORY PL 2021, c. 323, §5 (NEW).
36 ME Rev Stat § 4924 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 723: MARIJUANA EXCISE TAX (Title 36, chapter 723 as enacted by PL 2019, c. 548, §2 is REALLOCATED TO TITLE 36, CHAPTER 725)|36 §4924. Returns; payment of excise tax

 §4924. Returns; payment of excise tax On or before the 15th day of each month, a cultivation facility licensee shall file a return, as required by the assessor, and pay to the assessor all excise taxes due under this chapter for the preceding calendar month.   [PL 2019, c. 231, Pt. B, §7 (NEW).]SECTION HISTORY PL 2019, c. 231, Pt. B, §7 (NEW).
36 ME Rev Stat § 4925 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 723: MARIJUANA EXCISE TAX (Title 36, chapter 723 as enacted by PL 2019, c. 548, §2 is REALLOCATED TO TITLE 36, CHAPTER 725)|36 §4925. Application of excise tax revenue

 §4925. Application of excise tax revenue All excise tax revenue collected by the assessor pursuant to this chapter on the sale of adult use marijuana must be deposited into the General Fund, except that, on or before the last day of each month, the assessor shall transfer 12% of the excise tax revenue received during the preceding month pursuant to this chapter to the Adult Use Marijuana Public Health and Safety Fund established in Title 28‑B, section 1101.   [PL 2019, c. 231, Pt. B, §7 (NEW).]SECTION HISTORY PL 2019, c. 231, Pt. B, §7 (NEW).
36 ME Rev Stat § 4941 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 725: PESTICIDE CONTAINER FEE (REALLOCATED FROM TITLE 36, CHAPTER 723)|36 §4941. Fee imposed (REALLOCATED FROM TITLE 36, SECTION 4911)

 §4941. Fee imposed (REALLOCATED FROM TITLE 36, SECTION 4911)1.  Imposition.  A fee is imposed on the retail sale in the State of containers of pesticide products registered with the Board of Pesticides Control, established in Title 5, section 12004‑D, subsection 3 and referred to in this chapter as "the board," in the amount of 15¢ per container. Three cents of the container fee imposed under this subsection may be retained by the retailer to defray the costs associated with collecting the fee.   [RR 2019, c. 2, Pt. A, §39 (RAL).] 2.  Exemptions.  The following products are exempt from the fee under subsection 1:   A. A container of pesticides sold by a manufacturer or manufacturer's representative directly to a pesticide applicator licensed under Title 22, section 1471‑D;   [RR 2019, c. 2, Pt. A, §39 (RAL).]B. A container of pesticides sold to a pesticide applicator licensed under Title 22, section 1471‑D that is exempt from sales tax pursuant to section 1760, subsection 7‑B or 7‑C; and   [RR 2019, c. 2, Pt. A, §39 (RAL).]C. A container of paint, stain, wood preservative or sealant registered as a pesticide with the board.   [RR 2019, c. 2, Pt. A, §39 (RAL).][RR 2019, c. 2, Pt. A, §39 (RAL).] 3.  Administration of fee.  The fee imposed by this chapter is administered as provided in chapter 7 and Part 3, with the fee imposed pursuant to this chapter to be considered as imposed under Part 3. The revenue collected during the preceding month pursuant to this subsection must be transferred to the Treasurer of State on a monthly basis on or before the last day of the month. The Treasurer of State shall credit all revenue derived from the fee imposed by this chapter to the Tick Laboratory and Pest Management Fund established under Title 7, chapter 419.   [RR 2019, c. 2, Pt. A, §39 (RAL).] SECTION HISTORY PL 2019, c. 548, §2 (NEW). RR 2019, c. 2, Pt. A, §39 (RAL).
36 ME Rev Stat § 5101 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 801: DEFINITIONS|36 §5101. Short title

 §5101. Short title This Part shall be known and may be cited as the "Maine Income Tax Law."   [P&SL 1969, c. 154, §F (NEW).]SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW).
36 ME Rev Stat § 5111-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 803: IMPOSITION OF TAX ON INDIVIDUALS|36 §5111-A. Alternative method of computation

 §5111-A. Alternative method of computation In lieu of a tax computed exactly according to the rates set forth in section 5111, taxpayers may utilize a tax table. The State Tax Assessor shall prepare and issue tables approximating as near as practicable the tax computed using section 5111 for this express purpose.   [PL 1987, c. 819, §3 (RPR).]SECTION HISTORY PL 1971, c. 61, §4 (NEW). PL 1975, c. 765, §26 (AMD). PL 1987, c. 819, §3 (RPR).
36 ME Rev Stat § 5111-B (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 803: IMPOSITION OF TAX ON INDIVIDUALS|36 §5111-B. Revenue targeting (REPEALED)

 §5111-B. Revenue targeting (REPEALED)SECTION HISTORY PL 1995, c. 368, §VV1 (NEW). PL 1997, c. 24, §C10 (RP).
36 ME Rev Stat § 5112 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 803: IMPOSITION OF TAX ON INDIVIDUALS|36 §5112. Cross references

 §5112. Cross references For application of the tax to estates and trusts, see chapter 809, for application to partnerships, chapter 815.   [P&SL 1969, c. 154, §F (NEW).]SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW).
36 ME Rev Stat § 5113 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 803: IMPOSITION OF TAX ON INDIVIDUALS|36 §5113. Surviving spouse

 §5113. Surviving spouse A taxpayer who qualifies and files a federal income tax return utilizing the joint return tax rates as a surviving spouse may file in a similar manner with the State.   [PL 1983, c. 571, §19 (RPR).]SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1983, c. 571, §19 (RPR).
36 ME Rev Stat § 5114 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 803: IMPOSITION OF TAX ON INDIVIDUALS|36 §5114. Self-employed sternmen (REPEALED)

 §5114. Self-employed sternmen (REPEALED)SECTION HISTORY PL 1975, c. 627, §2A (NEW). PL 1983, c. 571, §20 (RP).
36 ME Rev Stat § 5115 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 803: IMPOSITION OF TAX ON INDIVIDUALS|36 §5115. Head of household (REPEALED)

 §5115. Head of household (REPEALED)SECTION HISTORY PL 1977, c. 686, §8 (NEW). PL 1983, c. 571, §21 (RP).