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Maine Revised Statutes

Part 8

Income Taxes

801Definitions 803Imposition of Tax on Individuals 805Computation of Taxable Income of Resident Individuals 807Computation of Taxable Income of Nonresident Individuals 809Imposition of Tax on Estates and Trusts 811Computation of Taxable Income of Resident Estates and Trusts 813Computation of Taxable Income of Nonresident Trusts and Estates 814Limited Liability Companies 815Partners and Partnerships 817Imposition of Tax on Corporations 818Additional Taxes 819Franchise Tax 821Apportionment of Income 822Tax Credits 823Income Tax Returns 825Information Returns 827Withholding of Tax 829Accounting Periods and Methods of Accounting 831Procedure and Administration 833Judicial Review 835Miscellaneous Enforcement Provisions 837Criminal Offenses 839Powers of Assessor (Repealed)841Inflation Adjustments