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145 chapters · 932 sections in this title.
36 M.R.S. § 5160 Imposition of tax
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The tax is imposed, at the rates provided by section 5111 for single individuals, including the surcharge imposed pursuant to section 5111, subsection 7 at the rate for single individuals, upon the Maine taxable income of estates and trusts. The tax must be paid by the fiduciary.
36 M.R.S. § 5162 Tax not applicable
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1. Associations taxable as corporations. An association, trust or other unincorporated organization which is taxable as a corporation for federal income tax purposes shall not be subject to tax under this chapter. 2. Exempt associations, trusts and organizations. An association, …