PocketLaw | Maine Revised Statutes | INCOME TAXES

INCOME TAXES

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DEFINITIONS

IMPOSITION OF TAX ON INDIVIDUALS

COMPUTATION OF TAXABLE INCOME OF RESIDENT INDIVIDUALS

COMPUTATION OF TAXABLE INCOME OF NONRESIDENT INDIVIDUALS

IMPOSITION OF TAX ON ESTATES AND TRUSTS

COMPUTATION OF TAXABLE INCOME OF RESIDENT ESTATES AND TRUSTS

COMPUTATION OF TAXABLE INCOME OF NONRESIDENT TRUSTS AND ESTATES

LIMITED LIABILITY COMPANIES

PARTNERS AND PARTNERSHIPS

IMPOSITION OF TAX ON CORPORATIONS

ADDITIONAL TAXES

FRANCHISE TAX

APPORTIONMENT OF INCOME

TAX CREDITS

INCOME TAX RETURNS

INFORMATION RETURNS

WITHHOLDING OF TAX

ACCOUNTING PERIODS AND METHODS OF ACCOUNTING

PROCEDURE AND ADMINISTRATION

JUDICIAL REVIEW

MISCELLANEOUS ENFORCEMENT PROVISIONS

CRIMINAL OFFENSES

POWERS OF ASSESSOR

INFLATION ADJUSTMENTS