reglab/statecodes huggingface dataset:
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 810 - MAINE UNITARY BUSINESS TAXABLE INCOME, COMBINED REPORTS, AND TAX RETURNS › Section 125-810-.06 - COMPUTATION OF TAX

Current through 2024-29, July 17, 2024
The gross tax is calculated by applying the Maine corporate
				  income tax rates provided in 36 M.R.S. §
									5200 against the net income of the
				  unitary group. The gross tax is then adjusted by multiplying that amount by the
				  apportionment factor of the unitary group, the product of which is the Maine
				  tax liability for the nexus members of the unitary group.
If separate returns are filed, each filing member applies its
				  separate apportionment factor, as calculated under section .05(B) above,
				  against the gross tax to determine the member's Maine tax liability. If an
				  alternate assignment of tax liability is elected by the assignment of the
				  preferential rates provided in 36 M.R.S. §
									5200 to a specific member or
				  members, the associated reduction of tax liability must result in an equal
				  increase of tax liability to one or more other members of the unitary group.
				  The sum of tax liabilities of the separate filing members must equal the Maine
				  tax liability that would have been imposed on the nexus members of the unitary
				  group if a single return was filed.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 810 - MAINE UNITARY BUSINESS TAXABLE INCOME, COMBINED REPORTS, AND TAX RETURNS › Section 125-810-.07 - CREDITS

Current through 2024-29, July 17, 2024
A tax credit generated by a taxable corporation that is a
				  member of an affiliated group engaged in a unitary business may be applied only
				  against the Maine income tax liability of that corporation, and not against the
				  Maine income tax liability of other members of the unitary business, unless
				  otherwise specifically permitted by law. If a tax credit is permitted by law to
				  be applied against the Maine income tax liability of two or more taxable
				  corporations that are members of the unitary business, the credit must be
				  apportioned to each taxable corporation using its separate apportionment
				  factor, as calculated under section .05(B) above.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 810 - MAINE UNITARY BUSINESS TAXABLE INCOME, COMBINED REPORTS, AND TAX RETURNS › Section 125-810-.08 - ALLOCATION AND USE OF COMBINED NET OPERATING LOSSES

Current through 2024-29, July 17, 2024
The allocation and/or use of losses is necessary for purposes
				  of determining the availability of net operating loss deductions to the unitary
				  business in the event that a member leaves the unitary business and/or a new
				  member enters a unitary business. Net operating losses and the use of net
				  operating losses must be allocated to each member of the unitary business that
				  individually sustains a loss or utilizes a net operating loss. The allocation
				  and use of the net operating losses must be done in a manner consistent with
				  federal law and regulations.
In a year in which the unitary business as a whole
				  experiences a loss as determined in section .03(G) above, the loss amount, and
				  the use of the loss amount, allocated to individual members of the unitary
				  business is determined as follows:
A.
Allocation of losses
. The loss allocated to those members that
				sustained a loss under the calculations performed under section .03(G) above is
				determined on the basis of each loss member's proportional contribution to the
				loss. The proportional factor is applied against the total net loss of the
				unitary business as a whole to determine the amount allocated to each member
				that experienced the loss.
B.
Allocation of use of losses
. Net operating losses that make up the
				net operating loss deduction must be applied in chronological order. Eligible
				losses arising in taxable years ending on the same day and that are deductible
				without limitation in the taxable year are applied on a pro rata
				basis.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 810 - MAINE UNITARY BUSINESS TAXABLE INCOME, COMBINED REPORTS, AND TAX RETURNS › Section 125-810-.09 - CARRY IN AND CARRY OUT OF NET OPERATING LOSS DEDUCTIONS

Current through 2024-29, July 17, 2024
When a unitary business member with an allocated net
				  operating loss carryover leaves the unitary business, the allocated net
				  operating loss amount remaining follows the former member and is no longer
				  available for use by the unitary business. The former member may use the net
				  operating loss carryover when filing a separate Maine income tax return if the
				  member does not become a member of another unitary business. If the former
				  member becomes a member of another unitary business, the member may use the net
				  operating loss in a manner consistent with the Code and related regulations and
				  with the requirements of this rule.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 810 - MAINE UNITARY BUSINESS TAXABLE INCOME, COMBINED REPORTS, AND TAX RETURNS › Section 125-810-.10 - APPLICATION DATE

Current through 2024-29, July 17, 2024
Except where otherwise stated, this rule applies to tax years
				  beginning on or after January 1, 2010.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 811 - STUDENT LOAN REPAYMENT TAX CREDIT

Current through 2024-29, July 17, 2024
The
				adopted version of this chapter by
				filing
				2024-121, eff.
				5/22/2024 is not yet
				available.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 812 - CREDIT FOR EDUCATIONAL OPPORTUNITY › Section 125-812-.01 - GENERAL QUALIFICATIONS

Current through 2024-29, July 17, 2024
A taxpayer who is a qualified individual or the employer of a
				  qualified individual under 36 M.R.S. §
									5217-D may claim the Maine income
				  tax credit for educational opportunity for certain educational loan payments
				  related to the award of certain associate, bachelor's, or graduate
				  degrees.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 812 - CREDIT FOR EDUCATIONAL OPPORTUNITY › Section 125-812-.02 - CREDIT REFUNDABILITY

Current through 2024-29, July 17, 2024
The credit allowed to a qualified individual is refundable if
				  the credit is based on loans included in the financial aid package acquired to
				  obtain (1) for tax years beginning on or after January 1, 2013, an associate
				  degree or bachelor's degree in STEM, or (2) for tax years beginning on or after
				  January 1, 2016, an associate degree in any field of study.
See
36 M.R.S. §
									5217- D(3).
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 812 - CREDIT FOR EDUCATIONAL OPPORTUNITY › Section 125-812-.03 - STEM - DEFINITION APPLICABLE TO DEGREES AWARDED PRIOR TO JANUARY 1, 2020

Current through 2024-29, July 17, 2024
A. For degrees
				awarded prior to January 1, 2020, a STEM degree means an associate or
				bachelor's degree with a major (or if no major is awarded, an equivalent
				concentration) as recognized by the participant's accredited community college,
				college, or university limited to the following courses of study:
1. Animal, food, or plant science;
				archeology; biology; chemistry; computer and information sciences;
				environmental science; physics/physical, earth, or marine sciences; or
				registered nursing/nursing sciences;
2. Aeronautical engineering; architectural
				engineering technology; biotechnology; clinical or medical technologies;
				communications technology; computer technology; construction engineering
				technology; drafting and design technology; automotive technology; electrical
				and electrical engineering technology; electromechanical engineering
				technology; science technology; or telecommunications technology;
3. Chemical, civil, construction, electrical,
				forest, industrial, mechanical, naval, or surveying engineering;
4. Economics, mathematics, or statistics; or
5. Any degree listed on the United
				States Department of Homeland Security, Immigration and Customs Enforcement
				STEM Designated Degree Program List.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 812 - CREDIT FOR EDUCATIONAL OPPORTUNITY › Section 125-812-.04 - STEM - DEFINITION APPLICABLE TO DEGREES AWARDED ON OR AFTER JANUARY 1, 2020

Current through 2024-29, July 17, 2024
For degrees awarded on or after January 1, 2020, a STEM
				  degree means a degree in a program of study classified under one of the
				  following Classification of Instructional Programs (CIP) codes according to the
				  Integrated Postsecondary Education Data System (IPEDS) of the National Center
				  for Education Statistics (NCES):
A.
				CIP codes listed on the United States Department of Homeland Security,
				Immigration and Customs Enforcement STEM Designated Degree Program List as of
				the year in which the degree was awarded;
B. Dental Hygiene/Hygienist (CIP code
				51.0602);
C. Kinesiology and
				Exercise Science (CIP code 31.0505);
D. Marine Science/Merchant Marine Officer
				(CIP code 49.0309);
E. Occupational
				Therapy/Therapist (CIP code 51.2306)
F. Registered Nursing, Nursing
				Administration, Nursing Research, and Clinical Nursing (CIP codes 51.3801
				through 51.3899); and
G. Secondary
				Education and Teaching: STEM Concentrations (CIP code 13.1205 with a
				concentration in a field that would qualify as a STEM degree under subsections
				A through F if the degree were earned in that field
				directly).
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 812 - CREDIT FOR EDUCATIONAL OPPORTUNITY › Section 125-812-.05 - BACHELOR'S AND GRADUATE DEGREES AWARDED SIMULTANEOUSLY

Current through 2024-29, July 17, 2024
In the case of a bachelor's degree and a graduate degree
				  awarded simultaneously, the eligible loan payments made during the taxable year
				  for tuition and fees associated with courses taken to acquire the degrees must
				  be apportioned between the degrees using the proration method specified in this
				  section. The proration method is used (1) to apportion amounts due and amounts
				  paid between two separate qualifying degrees for the purpose of claiming each
				  individual credit, and (2) to remove amounts due or amounts paid on loans
				  associated with a nonqualifying degree. Tuition and fees of a course that could
				  reasonably be apportioned to either of the degrees must be apportioned to one
				  degree or the other. For each degree, the proration is a fraction, the
				  numerator of which is the tuition and fees of the courses taken to acquire that
				  degree and the denominator of which is the total tuition and fees of the
				  courses taken to obtain both degrees. The combined tuition and fees apportioned
				  to each degree may not exceed the total tuition and fees to obtain both
				  degrees.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 812 - CREDIT FOR EDUCATIONAL OPPORTUNITY › Section 125-812-.06 - CREDIT ALLOWED IN THE EVENT OF FORBEARANCE OR DEFERMENT

Current through 2024-29, July 17, 2024
For tax years beginning on or after January 1, 2020, the
				  payment amount considered due for purposes of 36 M.R.S. §
									5217- D(2)(B) for any month of the
				  taxable year in which the qualified individual's or qualified employee's
				  required student loan payment is suspended due to forbearance or deferment is
				  equal to the student loan payment amount that would be due but for forbearance
				  or deferment, as established by supporting documentation provided to the
				  Assessor that establishes that amount.
A.
Variable Payment Amount.
For
				loans with a payment amount due that varies from month to month, the monthly
				payment amount considered due during forbearance or deferment is calculated
				using the average student loan payment due during the months of the taxable
				year in which the loans were not in forbearance or deferment. If the loans were
				in forbearance or deferment for the entire taxable year and the amount
				otherwise due is not known, the monthly payment amount considered due during
				forbearance or deferment is equal to the benchmark loan payment as determined
				under 36 M.R.S. §
									5217- D(1)(A).
B.
Payment Amount Unknown.
If
				the taxpayer does not establish the student loan payment amount that would be
				due but for forbearance or deferment by providing sufficient supporting
				documentation to the Assessor, the monthly payment amount considered due during
				forbearance or deferment is equal to the benchmark loan payment as determined
				under 36 M.R.S. §
									5217- D(1)(A).
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 812 - CREDIT FOR EDUCATIONAL OPPORTUNITY › Section 125-812-.07 - REGIONAL ACCREDITING ASSOCIATION

Current through 2024-29, July 17, 2024
For purposes of 36 M.R.S. §
									5217- D, a regional accrediting
				  association is either (1) any of the United States accrediting
				  associations/commissions that comprise the Council of Regional Accrediting
				  Commissions, or (2) an equivalent non-United States accrediting association,
				  commission, or government entity that is a reliable authority on the quality of
				  the education or training provided by the institutions of higher education it
				  accredits or charters and that applies standards substantially equivalent to
				  those utilized by the associations/commissions that comprise the Council of
				  Regional Accrediting Commissions.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 812 - CREDIT FOR EDUCATIONAL OPPORTUNITY › Section 125-812-.08 - APPLICATION

Current through 2024-29, July 17, 2024
Except where otherwise stated, this rule applies to income
				  tax years beginning on or after January 1, 2014 and before January 1,
				  2022.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 813 - PROPERTY TAX FAIRNESS CREDIT › Section 125-813-.01 - TAXPAYER

Current through 2024-29, July 17, 2024
A.
Generally.
A Maine resident
				individual is allowed a property tax fairness credit computed in accordance
				with 36 M.R.S. §
									5219- KK and this rule. The credit
				is based on property taxes paid, or rent constituting property taxes paid, by
				the resident individual, including, for tax years beginning on or after January
				1, 2022, property tax paid on the taxpayer's behalf by the State to a
				municipality under the Property Tax Deferral Program pursuant to 36 M.R.S.
				§§
									6250-6266, during the tax year
				on the individual's homestead in Maine. The credit allowed is
				refundable.
B.
Unmarried
				individuals sharing a homestead.
Unmarried individuals who shared a
				homestead in Maine during the tax year and are claiming the property tax
				fairness credit must each claim the property tax fairness credit based on their
				individual income and their respective share of the property taxes paid or rent
				constituting property taxes paid for the right to occupy the
				homestead.
C.
Married
				individuals filing joint return.
Married individuals filing a joint
				income tax return and claiming the property tax fairness credit must do so
				based on their joint income and on the property taxes paid or rent constituting
				property taxes paid during the tax year on their homestead in Maine.
Individuals who married during the tax year may claim on the
				  joint Maine income tax return property taxes paid or rent constituting property
				  taxes paid on the homestead owned or rented in Maine by each prior to
				  marriage.
D.
Married
				individuals filing separate returns
(1)
				For tax years beginning prior to January 1, 2017, married individuals filing
				separate returns must each claim the property tax fairness credit based on
				their separate amounts of income and property taxes paid or rent constituting
				property taxes paid during the tax year on their homestead in Maine.
If each spouse filing a separate return is entitled to claim
				  property taxes paid or rent constituting property taxes paid on the same
				  homestead, the credit that each spouse may claim cannot exceed 50% of the
				  credit amount for married individuals filing a joint return.
(2) For tax years beginning on or after
				January 1, 2017, married individuals filing separate returns do not qualify for
				the property tax fairness credit.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 813 - PROPERTY TAX FAIRNESS CREDIT › Section 125-813-.03 - INCOME

Current through 2024-29, July 17, 2024
The income of the taxpayer is equal to the taxpayer's federal
				  adjusted gross income increased by:
A.
				Certain trade and business losses; capital losses; any net loss resulting from
				combining the income or loss from rental real estate and royalties, the income
				or loss from partnerships and S corporations, the income or loss from estates
				and trusts, the income or loss from real estate mortgage investment conduits
				and net farm rental income or loss; any loss associated with the sale of
				business property; and farm losses included in federal adjusted gross
				income;
B. Interest that is not
				included in federal adjusted gross income;
C. Social security and railroad retirement
				benefits that are not included in federal adjusted gross income; and
D. Certain amounts deducted in arriving at
				federal adjusted gross income pursuant to 36 M.R.S. §
									5219- KK(1)(D)(4).
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 813 - PROPERTY TAX FAIRNESS CREDIT › Section 125-813-.04 - PROPERTY TAXES PAID

Current through 2024-29, July 17, 2024
Property taxes paid.
"Property taxes paid" means
				  property taxes paid during the taxable year on the homestead in Maine exclusive
				  of special assessment, interest and charges for service levied on a taxpayer's
				  homestead. Property taxes paid does not include property taxes paid on a
				  dwelling in Maine during that part of the tax year the taxpayer was not a
				  resident of Maine.
A.
Multiple
				owners.
A taxpayer who is one of two or more owners of a homestead in
				Maine may claim a credit on the basis of the property taxes paid by the
				taxpayer to the extent the taxpayer occupies the dwelling as a homestead in
				Maine. The taxpayer must exclude the amount of property taxes paid by the other
				owners. Owners who do not occupy the dwelling as a homestead in Maine may not
				claim the property taxes they paid on the homestead.
B.
Part of a larger unit.
If a
				homestead is an integral part of a larger parcel of property, such as a farm or
				multipurpose or multi-dwelling building, the property taxes that may be claimed
				for purposes of the credit is limited to the property taxes paid on the
				taxpayer's homestead, including up to 10 acres of contiguous land upon which
				the homestead is built.
C.
Business use of the homestead.
Property taxes paid does not
				include property taxes paid on any part of the homestead used exclusively for
				business purposes. Property taxes paid must exclude property taxes claimed as a
				business expense on the taxpayer's federal income tax return for the taxable
				year.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 813 - PROPERTY TAX FAIRNESS CREDIT › Section 125-813-.05 - RENT CONSTITUTING PROPERTY TAXES PAID

Current through 2024-29, July 17, 2024
A.
Rent constituting property taxes
				paid.
"Rent constituting property taxes paid" means 15% of the gross
				rent actually paid during the tax year by the taxpayer in cash or its
				equivalent solely for the right of occupancy of a homestead in Maine. Rent does
				not include amounts paid for heat, utilities, furniture, furnishings,
				appliances, housekeeping services, medical services, transportation or for
				anything other than the right to occupy a homestead. Rent does not include
				amounts paid by a state or federal government program or by municipal general
				assistance vouchers.
B.
Part-year residents.
Rent constituting property taxes paid by a
				part-year resident means the rent paid on a homestead in Maine during that part
				of the tax year during which the individual was a Maine resident.
C.
Business use of the
				homestead.
Rent constituting property taxes paid does not include rent
				paid on any part of the homestead used exclusively for business purposes. Rent
				constituting property taxes paid must exclude rent claimed as a business
				expense on the taxpayer's federal income tax return for the taxable
				year.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 813 - PROPERTY TAX FAIRNESS CREDIT › Section 125-813-.06 - APPLICATION

Current through 2024-29, July 17, 2024
Except where otherwise stated, this rule applies to tax years
				  beginning on or after January 1, 2014.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 815 - DIRIGO BUSINESS INCENTIVES PROGRAM › Section 125-815-1 - Definitions

Current through 2024-29, July 17, 2024
Terms used in this rule have the same meaning as defined in
				  36 M.R.S.
				  §5219-AAA. This section also adds
				  additional clarification to certain terms.
As used in this rule, the following terms have the following
				  meanings:
1. "Commissioner" means the
				Commissioner of Economic and Community Development.
2. "Department" means the Department of
				Economic and Community Development.
3. "Eligible sector" means any one of the
				following industries identified and described by the corresponding code (in
				parentheses below) contained in the 2022 North American Industry Classification
				System (NAICS) issued by the United States Office of Management and Budget:
(1) Agriculture, forestry and fishing (1111
				through 1141; 1151 through 1153);
(2) Manufacturing (31-33);
(3) Long-distance freight transportation
				(481112, 481212, 482, 483111, 483113, 483211, 48412, 48423, 48819, 4882, 4883,
				4885);
(4) Software publishing
				(5132), data processing (518) and computer design services (5415); or
(5) Engineering (5413), architecture (5413)
				and scientific research and development services (5417).
Construction versus manufacturing.
In general,
				  on-site construction and assembly of an asset is considered part of the
				  construction industry and is not an eligible sector, while the off-site
				  production of an asset may be considered manufacturing and is an eligible
				  sector. For example, the on-site construction of "stick-built" residential
				  housing is not an eligible sector, but the production of manufactured housing
				  at a central facility is an eligible sector. Similarly, the on-site
				  construction of a power generation structure would be classified as
				  construction while the off-site assembly and preparation of the structure
				  components may be classified as manufacturing. For example, the assembly and
				  preparation of an offshore wind turbine at an onshore facility would be
				  classified as manufacturing while the final installation and ongoing operation
				  activities would be classified as construction and electric power generation,
				  respectively.
Local and long-distance trucking.
NAICS defines
				  "long-distance" trucking transportation establishments as those that carry
				  goods between metropolitan areas. Local trucking establishments are those that
				  primarily carry goods within a single metropolitan area and its adjacent
				  nonurban areas and are not considered an eligible sector for Dirigo Business
				  Incentives.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 815 - DIRIGO BUSINESS INCENTIVES PROGRAM › Section 125-815-2 - Certification of Qualified Dirigo Businesses

Current through 2024-29, July 17, 2024
1.
Eligibility
To be certified as a qualified business, a business must be a
				  for-profit business in this State engaged in an eligible sector, or in the case
				  of a new business to the State, will be engaged in an eligible sector when
				  their business activity begins. The business must intend to place eligible
				  business property into service or begin training as part of a qualified worker
				  training program within two years of filing their application for
				  certification. Capital investment or worker training begun prior to the
				  issuance of a letter of certification from the Commissioner will not be
				  eligible for the credit under
				  36 M.R.S.
				  §5219-AAA(4).
2.
Application
				requirements
A business seeking certification shall electronically submit
				  for the Commissioner's review one original, signed application containing the
				  following information:
A. Information
				on the business's activity:
a. A description
				of the qualified business activity in which the business will be
				engaged.
b. The addresses of
				business operations in Maine, including planned new locations, that will be the
				site of qualified business activities for the Dirigo program. If the business
				has identified a new location but not yet closed the sale or finalized a lease
				for the property at the time of application, they may choose to list only the
				municipality or county instead of the full address of that location.
c. The eligible sector or sectors within
				which the business will perform its qualified business activity.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 818 - RENEWABLE CHEMICALS TAX CREDIT › Section 125-818-01 - Definitions

Current through 2024-29, July 17, 2024
A. As used in this rule, the terms "biobased
				content," "cellulose nanomaterial," "renewable biomass," and "renewable
				chemical" have the same meanings as given those terms in
				36 M.R.S.
				§5219-XX(1).
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 818 - RENEWABLE CHEMICALS TAX CREDIT › Section 125-818-02 - Information reporting by taxpayer.

Current through 2024-29, July 17, 2024
A taxpayer claiming a renewable chemicals tax credit (the
				  "credit") for the tax year must provide with the return claiming the credit the
				  following information in order to meet the requirements of
				  36 M.R.S. section
				  5219-XX(5) and establish
				  eligibility for the credit.
A. A
				written explanation of how the chemicals used to calculate the credit meet the
				definition of renewable chemical contained in
				7
				U.S.C. §
										8101(14).
B. Documentation establishing that the
				renewable chemical produced by the taxpayer in the State of Maine during the
				tax year is either (1) cellulose nanomaterial or (2) the product of, or reliant
				upon, biological conversion, thermal conversion, or both biological and thermal
				conversion.
C. Documentation
				establishing the type of renewable biomass used in the production of the
				renewable chemical produced by the taxpayer in the State of Maine during the
				tax year.
D. Documentation
				establishing the percentage of biobased content for each type of renewable
				chemical produced by the taxpayer in the State of Maine during the tax year.
				The percentage of biobased content must be determined via annual testing by a
				third-party contractor as described in section .03 of a representative sample
				of each type of renewable chemical produced by the taxpayer in the State of
				Maine during the tax year. The percentage determined in accordance with this
				subsection must be expressed as a decimal rounded to the hundredth decimal
				place (e.g., 45.67%).
E.
				Documentation establishing the weight of renewable chemical produced by the
				taxpayer in the State of Maine during the tax year. The weight must be
				expressed in terms of pounds produced for each type of renewable
				chemical.
F. A written description
				of the sale or use of the renewable chemical produced by the taxpayer in the
				State of Maine during the tax year.
G. Written notification/certification by the
				State of Maine Department of Economic and Community Development that the
				taxpayer meets the requirements of
				36 M.R.S.
				§5219-XX(2).
H. The third-party contractor's affidavit
				required by section .03.
I. Any
				other documentation or information the assessor may require.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 818 - RENEWABLE CHEMICALS TAX CREDIT › Section 125-818-03 - Affidavit of third-party testing

Current through 2024-29, July 17, 2024
A. A taxpayer
				claiming the credit must obtain an affidavit from an independent third-party
				contractor, containing the following information:
1. A statement certifying the accuracy of the
				percentage of biobased content in each representative sample of renewable
				chemicals produced by the taxpayer in the State of Maine during the tax year
				provided in accordance with section .02, subsection D.
2. The date, method, and result of testing
				conducted by the third-party contractor.
3. The third-party contractor's attestation
				that the contractor has performed the testing using the ASTM International
				D6866 standard test methods.
4.
				Attestations that the third-party contractor is not:
a. A member of an "affiliated group," as
				defined by
				36 M.R.S.
				§5102(1-B), of which
				the taxpayer is a member; or
b.  A
				member, or a business of which a principal owner is a member, of the taxpayer's
				immediate family. For purposes of this subparagraph, a member of the taxpayer's
				immediate family consists of the taxpayer's spouse, son, daughter, mother,
				father, brother, and sister.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 825 - TRIBAL MEMBER INCOME FROM SOURCES ON TRIBAL LAND › Section 125-825-03 - Maine adjusted gross income from sources on tribal land

Current through 2024-29, July 17, 2024
A.
General.
For purposes of
				determining the income modifications under
				36 M.R.S.
				§§5122(1)(PP) and
				5122(2)(ZZ), the
				Maine adjusted gross income of a tribal member derived from or connected with
				sources on tribal land is the sum of the following amounts:
1. The net amount of items of income, gain,
				loss and deduction entering into the tribal member's federal adjusted gross
				income that are derived from or connected with sources on tribal land
				including:
a. The tribal member's distributive
				share of partnership or limited liability company income and deductions derived
				from or connected with sources on tribal land determined following the methods
				for sourcing income to this State under
				36 M.R.S.
				§5192, except that
				36 M.R.S.
				§5132(2) - (6) and not
				36 M.R.S.
				§5142 apply under
				36 M.R.S.
				§5192(1);
b. The tribal member's share of estate or
				trust income and deductions derived from or connected with sources on tribal
				land determined following the methods for sourcing income to this State under
				36 M.R.S.
				§5176, except that
				36 M.R.S.
				§5132(2) - (6) and not
				36 M.R.S.
				§5142 apply under
				36 M.R.S.
				§5176(1); and
c. The tribal member's pro rata share of the
				income of an S corporation derived from or connected with sources on tribal
				land; and
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 825 - TRIBAL MEMBER INCOME FROM SOURCES ON TRIBAL LAND › Section 125-825-06 - Estate of tribal member decedent

Current through 2024-29, July 17, 2024
An estate of a decedent who at the time of death was a tribal
				  member residing on tribal land must apply the provisions of this Rule to
				  determine the income modifications under
				  36 M.R.S.
				  §§5122(1)(PP) and
				  5122(2)(ZZ) to
				  calculate the income of the estate subject to Maine income tax under 36 M.R.S.,
				  Part 8.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 825 - TRIBAL MEMBER INCOME FROM SOURCES ON TRIBAL LAND › Section 125-825-07 - Maine income tax withholding requirements on payments to tribal members

Current through 2024-29, July 17, 2024
See MRS Rule
				  803 (18-125 C.M.R., ch. 803) for the
				  Maine withholding requirements on wage and non-wage payments to a tribal
				  member.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 825 - TRIBAL MEMBER INCOME FROM SOURCES ON TRIBAL LAND › Section 125-825-08 - Application date

Current through 2024-29, July 17, 2024
Except where otherwise stated, this Rule applies to taxable
				  years beginning on or after January 1, 2023.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 901 - MAINE RESIDENTS PROPERTY TAX PROGRAM › Section 125-901-.03 - Household and Household Income

Current through 2024-29, July 17, 2024
A.
Household.
A "household" is comprised of a claimant, spouse and any
				individual who the claimant is entitled to claim as a dependent under Maine
				income tax laws for the year for which relief is requested, whether or not the
				individual is actually claimed as a dependent on a tax return. A spouse is not
				considered a member of the household only if: (1) the spouse is living in a
				homestead other than the homestead of the claimant; and (2) separate
				applications are being filed in accordance with section .01(D) above.
B.
Household income; amounts included.
Annual household income includes the following income received by all
				members of the household, including the claimant and the claimant's spouse and
				any dependents:
1. The sum of Maine adjusted
				gross income, defined as federal adjusted gross income modified by 36 M.R.S.
				§ 5122, reported or required to be reported on all Maine income tax
				returns filed by each member of the household; plus
2. Income (other than amounts excluded below)
				that is received by each member of the household that is
not
included in Maine adjusted gross income, including, but not limited to:
(a) Salaries and wages;
(b) Dividends and interest;
(c) Loss add-back amounts;
(d) Social Security benefits, railroad
				retirement benefits, pensions, and distributions from ROTH IRAs;
(e) Contributions to pension, annuity or
				retirement plans made on behalf of that member of the household;
(f) Cash public assistance;
(g) State supplemental income;
(h) Alimony payments;
(i) Capital gains;
(j) Child support payments;
(k) Gambling and lottery winnings;
(l) Cash inheritances (except as provided by
				subsection C below);
(m) Jury duty
				payments;
(n) Life insurance
				proceeds (except as provided by subsection C below);
(o) Nontaxable lawsuit awards (except as
				provided by subsection C below);
(p) Nontaxable strike benefits;
(q) Nontaxable employee contributions to a
				Flexible Spending Arrangement;
(r)
				Employer-paid benefits for a Dependent Care Assistance Program under Section
				129 of the Internal Revenue Code;
(s) Prizes and awards;
(t) Rental income;
(u) Unemployment compensation;
(v) Worker's compensation and loss of time
				insurance; and
(w) Any other income
				received by each household member who did not file a Maine income tax return to
				the extent the income should have been included in Maine adjusted gross income
				if the household member had filed a Maine income tax return.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 901 - MAINE RESIDENTS PROPERTY TAX PROGRAM › Section 125-901-.04 - Property Taxes Accrued

Current through 2024-29, July 17, 2024
A.
Definition.
"Property taxes accrued" means property taxes exclusive of
				special assessment, delinquent interest, and charges for service levied on a
				claimant's homestead in this State as of April 1 of the claim year. "Property
				taxes accrued" means only the portion of property taxes levied that was not
				abated for infirmity or poverty during the year for which the claimant requests
				relief. If a claimant owns and occupies two (2) or more different homesteads in
				Maine in the same calendar year, property taxes accrued means the total of the
				property taxes owed for the time that each property was occupied by the
				claimant and claimant's household as a homestead. To calculate the amount
				attributable to each property, the April 1 assessment on each homestead is
				multiplied by the percentage of 12 months that each property was owned and
				occupied by the claimant as the claimant's homestead during the year for which
				relief is requested. When a municipality changes the dates of its fiscal year
				(for example, from January 1-December 31 to July 1-June 30) and assesses an
				eighteen-month tax amount, the property taxes accrued will be the
				eighteen-month amount based on the April 1 assessment for that claim year, even
				if the municipality issues two separate tax bills spaced several months
				apart.
B.
Exemptions.
If the claimant has an exemption for part of the valuation of the
				property, such as a veteran's exemption or a homestead exemption for part of
				the valuation of the property and the homestead is part of a larger unit, the
				amount of the exemption must be subtracted from the valuation of the house and
				house lot.
C.
Multiple
				owners.
Generally, a claimant who occupies a homestead that is owned by
				several persons, one of whom is the claimant, must base the claim on his or her
				pro rata share of the property tax assessed on the homestead. For example, if a
				homestead is owned by three persons and one of those persons occupies it, that
				person is the claimant and can claim one-third of the total tax. The others
				cannot file a claim based on that homestead because they live elsewhere. If,
				however, the claimant is solely responsible for the payment of the tax under
				the terms of a written agreement with all the other owners that states the
				claimant is allowed to occupy the homestead, he or she can base the claim on
				the total tax.
D.
Part of a
				larger unit.
If a homestead is an integral part of a larger parcel of
				property, such as a farm or multipurpose or multi-dwelling building, the
				property taxes accrued for the homestead equal a percentage of the total
				property taxes that represent the percentage of the homestead's value to the
				total value of the larger unit.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 901 - MAINE RESIDENTS PROPERTY TAX PROGRAM › Section 125-901-.05 - Rent constituting property taxes accrued

Current through 2024-29, July 17, 2024
The term "rent," for purposes of
				   36 M.R.S. §6201(11)
				  and (11-A), means the gross rent actually
				  paid in cash or its equivalent for right of occupancy in any year for which
				  relief is requested by the claimant or a member of the claimant's household.
				  Rent does not include amounts paid by municipal general assistance vouchers.
				  Rent also does not include amounts paid for utilities, services, furniture,
				  furnishings, or personal property appliances or for anything other than the
				  right to occupy a homestead. First-time claimants must provide proof of payment
				  for rents exceeding $9,000 annually.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 127 - MAINE LIBRARY OF GEOGRAPHIC INFORMATION BOARD › Chapter 158 - STANDARDS FOR DIGITAL PARCEL MAPS › Section 127-158-1 - INTRODUCTION

Current through 2024-29, July 17, 2024
For the GIS Needs and Requirements Analysis mandated by the
				  legislature, a survey was issued to a wide group of Maine GIS stakeholders in
				  October of 2001. As part of that survey and interviews conducted by a
				  contractor, GIS users were asked to identify data layers that would most
				  benefit their operations, but which were not available to them. Of the layers
				  requested, property parcels ( digital cadastral maps) had the highest priority.
				  Consequently the final report1 recommended the development of parcel
				  data as a statewide data layer and the development of detailed standards for
				  digital parcel data.
Property Maps are one of the most important local government
				  information assets. It is a fundamental base for many municipal activities.
				  Although GIS parcel data cannot replace detailed ground surveys, the data does
				  assist municipal officials with functions such as accurate property tax
				  assessment, planning and zoning. Towns can link their maps to their assessor's
				  databases and display local information. Officials can show tax-payers how
				  proposed development or changes in municipal services and regulations will
				  affect them and their neighbors. In many towns, parcel data also helps to
				  provide public notices, plan bus routes, and carry out other municipal
				  services.2
In January of 2003, under the auspices of the Maine
				  Geolibrary Board, a Digital Parcel Standards Committee was formed to develop
				  published standards for digital tax parcel data. The committee was composed of
				  representatives from the following public and private sector organizations:
				  Bureau Information Services, Central Maine Power Company, City of Bath, City of
				  Portland, Department of Conservation, Department of Transportation, Greater
				  Portland Council of Governments, Hancock County Planning Commission, Island
				  Institute, James W. Sewall Company, Maine Revenue Service, Maine State
				  Archives, Northern Maine Development Commission and the State Planning
				  Office.
The Committee, thru meetings and electronic review, worked
				  out the basic standards for the acceptance of parcel (cadastral) spatial and
				  tabular data into the Geolibrary. These standards were formalized into a
				  publication which was then presented along with certain recommendations to the
				  Geolibrary Board on May 21st, 2003.
Applied Geographics Inc., State of Maine GIS Needs
					 Assessment & Requirements Analysis and Strategic Plan to Develop The Maine
					 Public Library of Geographic Information, January 2002, page 29, page
					 22
Vermont Center for Geographic Information, Handbook, Part 3
					 - Guidelines Section A, Municipal Property Mapping, December 2000, ver.
					 2.0
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 127 - MAINE LIBRARY OF GEOGRAPHIC INFORMATION BOARD › Chapter 158 - STANDARDS FOR DIGITAL PARCEL MAPS › Section 127-158-3 - STANDARDS FOR SPATIAL DATA

Current through 2024-29, July 17, 2024
3.1
Digital
				Parcel Standards Level I
All digital parcel files submitted to the Geolibrary must
				  conform to at least Standards Level I.
1 The parcel maps must exist as digital
				vector data.
2 The digital data
				must be a single data layer or file containing a seamless depiction of all of a
				town's property boundaries and other legal interests shown on the physical
				maps.
3 The data must conform to
				the spatial standards as described in sections 3.6 and 3.7 of the
Data
				Standards For Maine Geographic Information Systems
, June 27, 2002.
				(appendix A)
4 The data can be in
				digitizer units or real world units. If in real world units, the projection
				system, datum, units and zone if applicable must be specified.
5 Annotation is not
				required.
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 127 - MAINE LIBRARY OF GEOGRAPHIC INFORMATION BOARD › Chapter 158 - STANDARDS FOR DIGITAL PARCEL MAPS › Appendix 127-158-C

Current through 2024-29, July 17, 2024
Maine GIS Feature Metadata Recommendation 2000
The Maine GIS Feature Metadata Recommendation was presented
				  to the GIS Technical Group in October 2000, by the GIS Technical Group feature
				  metadata subcommittee, and was submitted to the GIS EC in December of the same
				  year. Additional information on this initiative and other Maine GIS
				  recommendations is available at
http://apollo.ogis.state.me.us/standards/standards.asp
.
FEATURE METADATA RECOMMENDATION Brief
The use of FM items and codes in feature attribute tables is
				  recommended, to provide accessible readable standardized notation that
				  describes the quality and currentness of each geospatial feature's location.
				  Recommended FM items are FMSRC, FMSRCORG, FMPROCSS, FMUPDORG, FMUPDDAT with two
				  optional items FMSRCDAT and FMNOTE. These items are recommended for use to
				  record the following information about the location of a feature: the source
				  used to identify the feature's location, the source originator, the process
				  used to incorporate the feature, also the organization of edit and date of edit
				  if applicable. It is recommended that the items be populated with standardized
				  and defined FM codes. FM codes for use in these items, like the items
				  themselves, are designed to be unique references, as short, clear and
				  self-explanatory as possible. All have been listed, standardized, and defined
				  so that each represents a single information type and entity. For example what
				  is meant by the item FMSRC coded 24k, tigers90, gps, engplan, sketch, or
				  roughsrvy, FMSRCORG coded usgs, medot, uscb, FMPROCSS coded closure, edgematch,
				  or screendig is specific and defined. Codes are in text, all lower case and
				  include no hyphens, punctuation or spaces. Codes for use in source originator
				  and organization of edit are organizational acronyms that have been confirmed.
				  Wherever possible federal agencies carry the "us" prefix and state agencies
				  carry the postal prefix "me" for the state of origin, i.e. medot, medhs, megis.
				  The FM subcommittee has defined this set of items and related codes with
				  reference to elements in FGDC metadata. The FM recommendation is flexible and
				  will function in most GIS environments independent of FGDC metadata or specific
				  metadata tools; however, because coordination of feature attribute tables with
				  FGDC metadata maximizes available information and minimizes attribute load,
				  parallel or subsequent development of FGDC metadata, and use of cross
				  references to same, is assumed and recommend
Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 134 - CAPITOL PLANNING COMMISSION › Chapter 1 - CAPITOL AREA RULES AND REGULATIONS › Sec2 134-1-1 - GENERAL › Subsection 134-1-1-1 - Basic Requirements

Current through 2024-29, July 17, 2024
All buildings or structures hereinafter erected,
					 reconstructed, altered, enlarged or moved, and uses of premises in the Capitol
					 Area shall be in conformity with the provisions of these regulations. No
					 building shall be designed or used in any manner within the Capitol Area except
					 as permitted by these regulations.