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145 chapters · 932 sections in this title.
36 M.R.S. § 5199-I Interest on refunds prohibited
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Notwithstanding any provision of this Title to the contrary, interest may not be paid by the assessor on an overpayment of the tax imposed by this subchapter.
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…