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145 chapters · 932 sections in this title.
36 M.R.S. § 5210 Definitions
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As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 1981, c. 698, §187 (RPR).] 1. Business income. 2. Commercial domicile. 3. Compensation. "Compensation" means wages, salaries, commissions and any other form of re…
36 M.R.S. § 5211 General
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1. Apportionment. A taxpayer, other than a resident individual, estate or trust, having income from business activity that is taxable both within and without this State, other than the rendering of purely personal services by an individual, shall apportion that taxpayer's net inc…