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143 chapters · 917 sections in this title.
36 M.R.S. § 5200 Imposition and rate of tax
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1. Imposition and rate of tax prior to 2018. For tax years beginning before January 1, 2018, a tax is imposed for each taxable year at the following rates on each taxable corporation and on each group of corporations that derives income from a unitary business carried on by 2 or …
36 M.R.S. § 5200-A Modifications
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1. Additions. The taxable income of the taxpayer under the laws of the United States shall be increased by: A. The amount of any deduction for tax imposed by this Part or by the equivalent taxing statute of another state; [PL 1981, c. 704, §4 (NEW).] B. For income tax years begin…
36 M.R.S. § 5200-B Corporate income tax nexus
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1. Nexus established. A corporation has nexus with this State, for the purposes of the tax imposed under section 5200, if that corporation: A. Is organized or commercially domiciled in this State; or [PL 2021, c. 181, Pt. E, §2 (NEW); PL 2021, c. 181, Pt. E, §4 (AFF).] B. Is orga…
36 M.R.S. § 5202-A Small business investment companies exempt
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Corporate small business investment companies, licensed under the United States Small Business Investment Act of 1958, as amended, and commercially domiciled in Maine and doing business primarily in Maine, shall be exempt from taxation under this Part.