§ 5163

Me. Rev. Stat. tit. 36, § 5163 (2025)

Maine taxable income of resident estate or trust

P&SL 1969, c. 154, §F1 (NEW). PL 2003, c. 390, §36 (AMD).

The Maine taxable income of a resident estate or trust is equal to its federal taxable income modified by the addition or subtraction of its share of the fiduciary adjustment determined under section 5164.

P&SL 1969, c. 154, §F1 (NEW). PL 2003, c. 390, §36 (AMD).