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143 chapters · 917 sections in this title.
36 M.R.S. § 5111 Imposition and rate of tax
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A tax is imposed for each taxable year beginning on or after January 1, 2000, on the Maine taxable income of every resident individual of this State. The amount of the tax is determined as provided in this section. [PL 1999, c. 731, Pt. T, §1 (AMD).] 1. Single individuals and mar…
36 M.R.S. § 5111-A Alternative method of computation
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In lieu of a tax computed exactly according to the rates set forth in section 5111, taxpayers may utilize a tax table. The State Tax Assessor shall prepare and issue tables approximating as near as practicable the tax computed using section 5111 for this express purpose.
36 M.R.S. § 5112 Cross references
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For application of the tax to estates and trusts, see chapter 809, for application to partnerships, chapter 815. [P&SL 1969, c. 154, §F/§1 (NEW).]
36 M.R.S. § 5113 Surviving spouse
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A taxpayer who qualifies and files a federal income tax return utilizing the joint return tax rates as a surviving spouse may file in a similar manner with the State.