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143 chapters · 917 sections in this title.
36 M.R.S. § 5142 Adjusted gross income from sources in this State
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1. General. The Maine adjusted gross income of a nonresident individual derived from or connected with sources in this State is the sum of the following amounts: A. The net amount of items of income, gain, loss, and deduction entering into the nonresident individual's federal adj…
36 M.R.S. § 5147 Installment sale election
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Notwithstanding any provision of this Part to the contrary, an individual who transferred, during the taxable year, real or tangible personal property located in this State under an installment sale agreement may elect to recognize, for purposes of determining the taxable income …