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143 chapters · 917 sections in this title.
36 M.R.S. § 5206 Franchise tax on financial institutions
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A tax is imposed for each calendar year or fiscal year ending during that calendar year upon the franchise or privilege of doing business in this State of every financial institution that has Maine net income or Maine assets and that has a substantial physical presence in this St…
36 M.R.S. § 5206-D Definitions
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As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).] 1. Affiliated group. "Affiliated group" means a group of 2 or more financial institutions in which more than …
36 M.R.S. § 5206-E Apportionment
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Except as otherwise specifically provided, a financial institution that is taxable both in and outside this State shall apportion its net income and end-of-year assets as provided in this section. A financial institution is considered taxable in a state if in that state the finan…
36 M.R.S. § 5206-F Time for filing returns
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The franchise tax return required by section 5220, subsection 6 must be filed on or before the 15th day of the 4th month following the end of the financial institution's fiscal year.