reglab/statecodes huggingface dataset:
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 713: SARDINE TAX (REPEALED) › 36 §4699-A. Refund on sardines exported (REPEALED)

§4699-A. Refund on sardines exported
(REPEALED)
SECTION HISTORY
PL 1965, c. 332, §6 (NEW). PL 1979, c. 541, §A229 (AMD). PL 1991, c. 446, §B9 (AMD). PL 1995, c. 307, §25 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 713: SARDINE TAX (REPEALED) › 36 §4700. Suspension of licenses or certificate (REPEALED)

§4700. Suspension of licenses or certificate
(REPEALED)
SECTION HISTORY
PL 1973, c. 513, §22 (AMD). PL 1977, c. 679, §33 (AMD). PL 1977, c. 694, §721 (AMD). PL 1979, c. 127, §201 (AMD). PL 1981, c. 364, §64 (RPR). PL 1995, c. 307, §26 (AMD). PL 1999, c. 547, §B78 (AMD). PL 1999, c. 547, §B80 (AFF). PL 1999, c. 678, §2 (RP). PL 1999, c. 678, §8 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 714: MAHOGANY QUAHOG TAX › 36 §4711. Definitions

§4711. Definitions
As used in this chapter, unless the context indicates otherwise, the following terms have the following meanings:   [PL 1987, c. 513, §10 (NEW).]
1.  Bushel.
"Bushel" means a unit of dry capacity equivalent to 2150.4 cubic inches. For the purposes of this chapter, the conversion figure for pounds of whole shell stock per bushel shall be 80.
[PL 1987, c. 513, §10 (NEW).]
2.  Dealer.
"Dealer" means a person who holds a wholesale seafood license, a shellfish transportation license or a shellfish certificate and who buys mahogany quahogs from a harvester and distributes that species in wholesale channels of trade.
[PL 1987, c. 513, §10 (NEW).]
3.  Mahogany quahog.
"Mahogany quahog" means a marine mollusk, also known as ocean quahog, Artica islandica, landed in this State and subject to the authority and provisions of this chapter.
[PL 1987, c. 513, §10 (NEW).]
SECTION HISTORY
PL 1987, c. 513, §10 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 714: MAHOGANY QUAHOG TAX › 36 §4712. Rate of tax

§4712. Rate of tax
An excise tax of $1.20 per bushel of mahogany quahogs is levied upon the dealer and imposed at the point of first sale of this species.   [PL 1987, c. 513, §10 (NEW).]
SECTION HISTORY
PL 1987, c. 513, §10 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 714: MAHOGANY QUAHOG TAX › 36 §4713. Dealer application for mahogany quahog certificate

§4713. Dealer application for mahogany quahog certificate
Every dealer shall file an application with the State Tax Assessor on forms prescribed and furnished by the State Tax Assessor which shall contain the name under which such dealer is transacting business within the State, the place or places of business, the dealer's social security or tax identification number and names and addresses of the persons constituting a firm or partnership and, if a corporation, the corporate name and the names and addresses of its principal officers and agents within the State and the Federal Employer Identification Number. Upon receipt of this information, the State Tax Assessor shall issue a mahogany quahog certificate to the dealer. No dealer may conduct business until the certificate required by this section is furnished. The mahogany quahog certificate is not a license within the meaning of that term in the Maine Administrative Procedure Act, Title 5, chapter 375.   [PL 1987, c. 513, §10 (NEW).]
SECTION HISTORY
PL 1987, c. 513, §10 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 714: MAHOGANY QUAHOG TAX › 36 §4714. Certificate required for license

§4714. Certificate required for license
The Department of Marine Resources shall not issue or renew a wholesale seafood license as set forth in Title 12, section 6851; a shellfish transportation license as set forth in Title 12, section 6855; or a shellfish certificate as set forth in Title 12, section 6856, for the purpose of dealing in mahogany quahogs without proof of certification by the State Tax Assessor, as required by this chapter. The Department of Marine Resources shall make available to the State Tax Assessor any licensing information necessary to implement this section.   [PL 1987, c. 513, §10 (NEW).]
SECTION HISTORY
PL 1987, c. 513, §10 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 714: MAHOGANY QUAHOG TAX › 36 §4715. Dealer reports of purchases and payment of taxes

§4715. Dealer reports of purchases and payment of taxes
Every dealer shall keep, as a part of its permanent records, a record of all mahogany quahogs purchased at point of first sale. These records must be open for inspection by the State Tax Assessor at all times. On or before the last day of each month, every dealer shall file a return with the assessor on a form furnished by the assessor stating the number of bushels of mahogany quahogs purchased by the dealer during the preceding calendar month. At the same time, the dealer shall pay to the assessor a tax of $1.20 per bushel on all mahogany quahogs purchased by the dealer during the preceding calendar month. A dealer whose annual tax liability under this chapter does not exceed $1,000 may file an annual return with payment on or before January 31st covering the prior calendar year. If the assessor determines that additional tax is due or that an overpayment of tax has been made, assessments or refunds must be made by the assessor to the dealer.   [PL 2009, c. 361, §27 (RPR); PL 2009, c. 361, §36 (AFF).]
SECTION HISTORY
PL 1987, c. 513, §10 (NEW). PL 1991, c. 376, §61 (AMD). PL 2009, c. 361, §27 (RPR). PL 2009, c. 361, §36 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 714: MAHOGANY QUAHOG TAX › 36 §4716. Review (REPEALED)

§4716. Review
(REPEALED)
SECTION HISTORY
PL 1987, c. 513, §10 (NEW). PL 1987, c. 816, §KK24 (RPR). PL 2011, c. 240, §28 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 714: MAHOGANY QUAHOG TAX › 36 §4717. Abatement and credit (REPEALED)

§4717. Abatement and credit
(REPEALED)
SECTION HISTORY
PL 1987, c. 551 (NEW). PL 1997, c. 526, §14 (AMD). PL 2011, c. 240, §29 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 714: MAHOGANY QUAHOG TAX › 36 §4718. Contributions; Mahogany Quahog Monitoring Fund

§4718. Contributions; Mahogany Quahog Monitoring Fund
The State Tax Assessor shall determine annually the total amount of tax revenue collected under this chapter. Until June 30, 2004, the State Tax Assessor shall deduct the cost of administering the mahogany quahog tax from those revenues and report the remainder to the Treasurer of State, who shall credit that amount to the Mahogany Quahog Monitoring Fund established in Title 12, section 6731‑A, subsection 5, except that not more than $56,000 may be credited to the fund in any year. Until June 30, 2004, revenues collected that are in excess of $56,000 must be credited to the General Fund.   [PL 2003, c. 593, §3 (AMD).]
Beginning July 1, 2004, the State Tax Assessor shall deduct the cost of administering the mahogany quahog tax from those revenues and report the remainder to the Treasurer of State, who shall credit 58% of that amount or $56,000, whichever is greater, to the Mahogany Quahog Monitoring Fund established in Title 12, section 6731‑A, subsection 5 and 42% or the remainder, as applicable, to the General Fund.   [PL 2003, c. 593, §3 (NEW).]
SECTION HISTORY
PL 1991, c. 561, §2 (NEW). PL 2003, c. 20, §WW28 (AMD). PL 2003, c. 593, §3 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 715: SHARES OF STOCK IN BANS AND TRUST COMPANIES (REPEALED) › 36 §4751. List of common stockholders; real estate inventory, etc., with assessed value (REPEALED)

§4751. List of common stockholders; real estate inventory, etc., with assessed value
(REPEALED)
SECTION HISTORY
PL 1973, c. 539, §§1, 2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 715: SHARES OF STOCK IN BANS AND TRUST COMPANIES (REPEALED) › 36 §4752. Tax on stock; payable to state tax assessor; appeal (REPEALED)

§4752. Tax on stock; payable to state tax assessor; appeal
(REPEALED)
SECTION HISTORY
PL 1973, c. 539, §§ 1, 2 (RP). PL 1973, c. 625, §265 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 715: SHARES OF STOCK IN BANS AND TRUST COMPANIES (REPEALED) › 36 §4753. Tax upon shares returned to municipalities (REPEALED)

§4753. Tax upon shares returned to municipalities
(REPEALED)
SECTION HISTORY
PL 1973, c. 539, §§ 1, 2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 715: SHARES OF STOCK IN BANS AND TRUST COMPANIES (REPEALED) › 36 §4754. Penalty (REPEALED)

§4754. Penalty
(REPEALED)
SECTION HISTORY
PL 1973, c. 539, §§1, 2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 716: MILK HANDLING TAX (REPEALED) › 36 §4771. Definitions (REPEALED)

§4771. Definitions
(REPEALED)
SECTION HISTORY
PL 1995, c. 2, §5 (NEW). MRSA T. 36 §4773 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 716: MILK HANDLING TAX (REPEALED) › 36 §4772. Milk Handling Tax (REPEALED)

§4772. Milk Handling Tax
(REPEALED)
SECTION HISTORY
PL 1995, c. 2, §5 (NEW). MRSA T. 36 §4773 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 716: MILK HANDLING TAX (REPEALED) › 36 §4773. Repeal (REPEALED)

§4773. Repeal
(REPEALED)
SECTION HISTORY
PL 1995, c. 2, §5 (NEW). PL 1995, c. 661, §1 (AMD). PL 1997, c. 348, §1 (AMD). MRSA T. 36 §4773 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 717: SWEET CORN TAX (REPEALED) › 36 §4803. Tax committee; appointment; powers (REPEALED)

§4803. Tax committee; appointment; powers
(REPEALED)
SECTION HISTORY
PL 1965, c. 2, §2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 717: SWEET CORN TAX (REPEALED) › 36 §4807. Tax; on whom imposed, and collection (REPEALED)

§4807. Tax; on whom imposed, and collection
(REPEALED)
SECTION HISTORY
PL 1965, c. 2, §2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 717: SWEET CORN TAX (REPEALED) › 36 §4809. Failure to pay over tax (REPEALED)

§4809. Failure to pay over tax
(REPEALED)
SECTION HISTORY
PL 1965, c. 2, §2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 718: GENERAL PROVISIONS (REPEALED) › 36 §4821. Referendum requirement (REPEALED)

§4821. Referendum requirement
(REPEALED)
SECTION HISTORY
PL 1981, c. 706, §32 (NEW). PL 1999, c. 678, §3 (AMD). PL 2001, c. 396, §33 (RP).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 723: CANNABIS 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 cannabis.
"Adult use cannabis" has the same meaning as in Title 28‑B, section 102, subsection 1.
[PL 2019, c. 231, Pt. B, §7 (NEW); PL 2021, c. 669, §5 (REV).]
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 cannabis plant.
"Immature cannabis plant" has the same meaning as in Title 28‑B, section 102, subsection 19.
[PL 2019, c. 231, Pt. B, §7 (NEW); PL 2021, c. 669, §5 (REV).]
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.  Cannabis establishment.
"Cannabis establishment" has the same meaning as in Title 28‑B, section 102, subsection 29.
[PL 2019, c. 231, Pt. B, §7 (NEW); PL 2021, c. 669, §5 (REV).]
6.  Cannabis flower.
"Cannabis flower" has the same meaning as in Title 28‑B, section 102, subsection 31.
[PL 2019, c. 231, Pt. B, §7 (NEW); PL 2021, c. 669, §5 (REV).]
7.  Cannabis plant.
"Cannabis plant" has the same meaning as in Title 28‑B, section 102, subsection 32.
[PL 2019, c. 231, Pt. B, §7 (NEW); PL 2021, c. 669, §5 (REV).]
8.  Cannabis trim.
"Cannabis trim" has the same meaning as in Title 28‑B, section 102, subsection 35.
[PL 2019, c. 231, Pt. B, §7 (NEW); PL 2021, c. 669, §5 (REV).]
9.  Mature cannabis plant.
"Mature cannabis plant" has the same meaning as in Title 28‑B, section 102, subsection 36.
[PL 2019, c. 231, Pt. B, §7 (NEW); PL 2021, c. 669, §5 (REV).]
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 cannabis flower.
"Wet cannabis flower" means cannabis 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); PL 2021, c. 669, §5 (REV).]
14.  Wet cannabis trim.
"Wet cannabis trim" means cannabis 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); PL 2021, c. 669, §5 (REV).]
SECTION HISTORY
PL 2019, c. 231, Pt. B, §7 (NEW). PL 2021, c. 323, §§1, 2 (AMD). PL 2021, c. 669, §5 (REV).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 723: CANNABIS 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 cannabis 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); PL 2021, c. 669, §5 (REV).]
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); PL 2021, c. 669, §5 (REV).]
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 cannabis. A person aggrieved by a revocation or suspension may request reconsideration as provided in section 151.
[PL 2019, c. 231, Pt. B, §7 (NEW); PL 2021, c. 669, §5 (REV).]
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). PL 2021, c. 669, §5 (REV).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 723: CANNABIS 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 cannabis may be sold in the State by a cultivation facility under Title 28‑B, chapter 1, an excise tax on adult use cannabis is imposed in accordance with this chapter.   [PL 2019, c. 231, Pt. B, §7 (NEW); PL 2021, c. 669, §5 (REV).]
1.  Excise tax on cannabis flower.
A cultivation facility licensee shall pay an excise tax of $335 per pound or fraction thereof of cannabis flower sold to other licensees in the State.
[PL 2021, c. 323, §3 (AMD); PL 2021, c. 669, §5 (REV).]
2.  Excise tax on cannabis trim.
A cultivation facility licensee shall pay an excise tax of $94 per pound or fraction thereof of cannabis trim sold to other licensees in the State.
[PL 2019, c. 231, Pt. B, §7 (NEW); PL 2021, c. 669, §5 (REV).]
3.  Excise tax on immature cannabis plants and seedlings.
A cultivation facility licensee shall pay an excise tax of $1.50 per immature cannabis plant or seedling sold to other licensees in the State.
[PL 2019, c. 231, Pt. B, §7 (NEW); PL 2021, c. 669, §5 (REV).]
3-A.  Excise tax on mature cannabis plants.
Beginning July 1, 2021, a cultivation facility licensee shall pay an excise tax of $35 per mature cannabis plant sold to other licensees in the State.
[PL 2021, c. 323, §4 (NEW); PL 2021, c. 669, §5 (REV).]
4.  Excise tax on cannabis seeds.
A cultivation facility licensee shall pay an excise tax of 30¢ per cannabis seed sold to other licensees in the State.
[PL 2019, c. 231, Pt. B, §7 (NEW); PL 2021, c. 669, §5 (REV).]
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 cannabis plants and cannabis 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 cannabis plants and cannabis seeds if the cannabis plants and cannabis seeds had been sold by a cultivation facility licensee to another licensee.
[PL 2019, c. 231, Pt. B, §7 (NEW); PL 2021, c. 669, §5 (REV).]
6.  Multiple licenses.
When a cultivation facility licensee also holds a license to operate another cannabis establishment, the taxes imposed by subsections 1 to 4 apply to any transfer of cannabis from the cultivation facility to the other cannabis 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 cannabis cultivated by the cultivation facility.
[PL 2019, c. 231, Pt. B, §7 (NEW); PL 2021, c. 669, §5 (REV).]
SECTION HISTORY
PL 2019, c. 231, Pt. B, §7 (NEW). PL 2021, c. 323, §§3, 4 (AMD). PL 2021, c. 669, §5 (REV).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 723: CANNABIS 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 cannabis flower and wet cannabis trim

§4923-A. Calculation of excise tax imposed on wet cannabis flower and wet cannabis trim
For purposes of the excise tax imposed pursuant to section 4923 on wet cannabis flower or wet cannabis trim, a cultivation facility licensee shall calculate the taxable weight by reducing the total weight of the wet cannabis flower or wet cannabis trim by 75% before applying the excise tax.   [PL 2021, c. 323, §5 (NEW); PL 2021, c. 669, §5 (REV).]
SECTION HISTORY
PL 2021, c. 323, §5 (NEW). PL 2021, c. 669, §5 (REV).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 723: CANNABIS 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 723: CANNABIS 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 cannabis 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 Cannabis Public Health and Safety and Municipal Opt-in Fund established in Title 28‑B, section 1101.   [PL 2021, c. 645, §6 (AMD); PL 2021, c. 669, §5 (REV).]
SECTION HISTORY
PL 2019, c. 231, Pt. B, §7 (NEW). PL 2021, c. 645, §6 (AMD). PL 2021, c. 669, §5 (REV).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 725: PESTICIDE CONTAINER FEE (REALLOCATED FROM TITLE 36, CHAPTER 723) (REPEALED) › 36 §4941. Fee imposed (REALLOCATED FROM TITLE 36, SECTION 4911) (REPEALED)

§4941. Fee imposed
(REALLOCATED FROM TITLE 36, SECTION 4911)
(REPEALED)
SECTION HISTORY
PL 2019, c. 548, §2 (NEW). RR 2019, c. 2, Pt. A, §39 (RAL). PL 2021, c. 635, Pt. YY, §2 (RP). PL 2021, c. 635, Pt. YY, §7 (AFF).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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 (REPEALED)

§5124-A. Standard deduction; resident before 2016
(REPEALED)
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). PL 2023, c. 412, Pt. ZZZ, §3 (RP).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).