Me. Rev. Stat. tit. 36, § 688 (2025)
A determination of permanent residence made for purposes of this subchapter is not binding on the bureau with respect to the administration of Part 8 and has no effect on determination of domicile for purposes of the Maine individual income tax.
PL 1997, c. 643, §HHH3 (NEW). PL 1997, c. 643, §HHH10 (AFF).