Title 36

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Certified applicant" means a qualified applicant that has received a certificate of approval from the commissioner pursuant to this section. [PL 2…

1. Resident taxpayer; tax years beginning 2020, 2021. For tax years beginning on or after January 1, 2020 but before January 1, 2022, a resident individual who is an eligible individual is allowed a credit against the tax otherwise due under this Part in the amount of 25% of the …

1. Resident taxpayer. For tax years beginning on or after January 1, 2018, a resident individual is allowed a credit against the tax otherwise due under this Part equal to $300 for each qualifying child and dependent of the taxpayer for whom the taxpayer was eligible to claim the…

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Base level of employment" means the greater of: (1) The total employment of a qualified applicant as of the March 31st, June 30th, September 30th …

1. Credit allowed. Except as provided by subsection 2, a taxpayer that is a qualified Pine Tree Development Zone business as defined in Title 30‑A, section 5250‑I, subsection 17 is allowed a credit in the amount of: A. One hundred percent of the tax that would otherwise be due un…

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Affordable housing project" means a qualified low-income housing project, as defined by Section 42(g) of the Code, located in the State. [PL 2019,…

1. Definition. As used in this section, unless the context otherwise indicates, the term "biofuel" means any commercially produced liquid or gas used to propel motor vehicles or otherwise substitute for liquid or gaseous fuels that is derived from agricultural crops or residues o…

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Biobased content" means the total mass of organic carbon derived from renewable biomass, expressed as a percentage, determined by testing represen…

1. Credit allowed. A visual media production company, as defined in Title 5, section 13090‑L, subsection 2‑A, paragraph E, is allowed a credit against the taxes imposed by this Part in an amount equal to 5% of its nonwage visual media production expenses incurred with respect to …

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Certified applicant" means a qualified applicant that has received a certificate of approval from the commissioner pursuant to this section. [PL 2…

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Court" means the Supreme Judicial Court or its designee. [PL 2021, c. 473, §2 (NEW); RR 2021, c. 1, Pt. A, §48 (RAL).] B. "Eligible attorney" mean…

An income tax return or franchise tax return with respect to the tax imposed by this Part shall be made, on such forms as may be required by the State Tax Assessor, by the following: [PL 1987, c. 402, Pt. A, §189 (RPR).] 1. Resident individuals. Every resident individual: A. Who …

1. General. Spouses may make a joint return with respect to the tax imposed by this Part even though one of the spouses has neither gross income nor deductions except that: A. A joint return may not be made under this Part if the spouses are not permitted to file a joint federal …

1. Decedents. An income tax return for a deceased individual must be made and filed by the deceased individual's executor, administrator or other person charged with the care of that deceased individual's property. A final return of a decedent is due when it would have been due i…

If an individual changes that individual's status as a resident individual or nonresident individual during the taxable year, the individual shall file a nonresident return pursuant to section 5220, subsection 2. That individual's tax shall be computed, pursuant to section 5111, …

The income tax return required by this Part must be filed on or before the date a federal income tax return, without regard to extension, is due to be filed.

1. Amended return required. A taxpayer shall file an amended Maine return as required in this Part whenever the taxpayer files an amended federal return affecting the taxpayer's liability under this Part, whenever the Internal Revenue Service changes or corrects any item affectin…

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Allowable credits" means the total amount of any payments with regard to a taxpayer which have been or will be paid to the Bureau of Revenue Servi…

1. General. The State Tax Assessor may grant a reasonable extension of time for payment of tax or estimated tax or any installment, or for filing any return, declaration, statement or other document required pursuant to this Part, on terms and conditions the assessor may require.…

The State Tax Assessor may require returns of information to be made and filed on or before January 31st of each year by a person making payment or crediting in a calendar year the amounts of $600 or more, or $10 or more in the case of interest or dividends, to a person who may b…

The combined report required by section 5220, subsection 5, must include, both in the aggregate and by corporation, a list of the federal taxable income, the modifications provided by section 5200‑A, the sales in Maine and everywhere as defined in chapter 821 and the Maine net in…

1. General. Every employer maintaining an office or transacting business in this State that makes payment to a resident individual or a nonresident individual of wages subject to tax under this Part shall, if required to withhold federal income tax from those wages, deduct and wi…

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Consideration" means the total price or amount paid, or required to be paid, for real property valued in money, whether received in money or other…

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Member" means an individual or other owner of a pass-through entity. [PL 2003, c. 20, Pt. AA, §1 (NEW); PL 2003, c. 20, Pt. AA, §6 (AFF).] B. "Non…

Every person who is required to deduct and withhold tax under this Part, or who would have been required to deduct and withhold tax if an employee had claimed no more than one withholding exemption, shall furnish a written statement as prescribed by the assessor to each person in…

A person who is required by section 5251 to furnish a statement to a payee and who willfully fails to furnish that statement at the time required by section 5251, in the form and showing the information prescribed by the State Tax Assessor, or who willfully furnishes a false or f…

Wages and other items of income upon which tax is required to be withheld are taxable under this Part as if no withholding were required, but the amount of tax actually deducted and withheld under this chapter in a calendar year is deemed to have been paid to the assessor on beha…

Every person that is required to deduct and withhold tax under section 5250, 5250‑B or 5255‑B shall, for each calendar quarter or other reporting period required by the State Tax Assessor, file a return on or before the last day of the month following the end of the reporting per…

Every person required to deduct and withhold tax under this Part is hereby made liable for such tax. For purposes of assessment and collection, any amount required to be withheld and paid over to the assessor, and any additions to tax, penalties and interest with respect thereto,…

A person who fails to deduct and withhold tax as required by this chapter is relieved from liability for that tax to the extent that the tax against which that tax may be credited has been paid, but the person is not relieved from liability for any additions to tax, penalties or …

A person maintaining an office or transacting business within this State that is required to deduct and withhold a tax on items of income under the Code, other than wages subject to withholding as provided in section 5250, sales of real estate subject to withholding as provided i…

A person maintaining an office or transacting business within this State that is required to deduct and withhold a tax on items of income under the Code, Section 3402(q) shall deduct and withhold from such items, to the extent they constitute income that is not excluded from taxa…

1. General. For purposes of the tax imposed by this Part, a taxpayer's taxable year is the same as the taxpayer's taxable year for federal income tax purposes. 2. Change of taxable year. If a taxpayer's taxable year is changed for federal income tax purposes, the taxable year for…

1. Same as federal. For purposes of the tax imposed by this Part, a taxpayer's method of accounting must be the same as that taxpayer's method of accounting for federal income tax purposes. If no method of accounting has been regularly used by the taxpayer, taxable income for pur…

In computing a taxpayer's taxable income for any taxable year under a method of accounting different from the method under which the taxpayer's taxable income for the previous year was computed, there shall be taken into account those adjustments which are determined, under regul…

1. Change other than to installment method. If a taxpayer's method of accounting is changed, other than from an accrual to an installment method, any additional tax which results from adjustments determined to be necessary solely by reason of the change shall not be greater than …

In any proceeding before the assessor under this Part the burden of proof shall be on the taxpayer except for the following issues, as to which the burden of proof shall be on the assessor: [P&SL 1969, c. 154, §F/§1 (NEW).] 1. Fraud. Whether the taxpayer has been guilty of fraud …

The taxpayer at any time, whether or not a notice of deficiency has been issued, shall have the right to waive the restrictions on assessment and collection of the whole or any part of the deficiency by a signed notice in writing filed with the assessor. [P&SL 1969, c. 154, §F/§1…

1. General. 2. Omission of more than 25% of income. If the taxpayer omits from gross income an amount properly includible therein which is in excess of 25% of the amount of gross income stated in the return, an assessment may be made within 6 years after the return was filed. For…

Any person required to collect, truthfully account for and pay over the tax imposed by this Part, who willfully fails to collect the tax, willfully fails to truthfully account for, willfully fails to pay over the tax or willfully attempts in any manner to evade or defeat the tax …

1. General rule. The State Tax Assessor, within the applicable period of limitations, may credit an overpayment of income tax, including an overpayment reported on a joint return, and interest on the overpayment against any liability arising from a redetermination pursuant to sec…

1. General. A claim for credit or refund of an overpayment of any tax imposed by this Part must be filed by the taxpayer within 3 years from the date the return was filed, whether or not the return was timely filed, or 3 years from the date the tax was paid, whichever period expi…

1. General. Interest at the rate determined pursuant to section 186 must be paid on any refund of an overpayment of the tax imposed by this Part from the date the return requesting a refund of the overpayment was filed or the date the payment was made, whichever is later. 2. Date…

Every claim for refund must be filed with the assessor in writing and state the specific grounds upon which it is founded. If the assessor denies the refund claim in whole or in part, or the refund claim is deemed denied under section 5282, the taxpayer may request reconsideratio…

If the assessor fails to mail to the taxpayer, within 6 months after the filing of a refund claim, a decision on that refund claim, the taxpayer may elect but is not obligated, prior to receipt by the taxpayer of the assessor's decision on the refund claim, to deem the claim deni…

1. Minimum threshold for total contributions. The State Tax Assessor may not include on an individual income tax return form a designation for a taxpayer to make a contribution through a checkoff under section 5284, 5284‑A, 5285, 5288‑A, 5289, 5291, 5292 or 5293 unless on returns…