IMPOSITION OF TAX ON CORPORATIONS

  1. Law
  2. Maine Revised Statutes
  3. TAXATION
  4. INCOME TAXES
  5. IMPOSITION OF TAX ON CORPORATIONS

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Section
36 §5200

Imposition and rate of tax

Section
36 §5200-A

Modifications

Section
36 §5200-B

Corporate income tax nexus

Section
36 §5201

Alternative tax computation (REPEALED)

Section
36 §5202

Credit for investment in The Maine Capital Corporation (REPEALED)

Section
36 §5202-A

Small business investment companies exempt

Section
36 §5202-B

Depreciation option (REPEALED)

Section
36 §5202-C

Separate accounting required in certain cases