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USA Statutes : maine
Title : Title 36. TAXATION
Chapter : Chapter 809. IMPOSITION OF TAX ON ESTATES AND TRUSTS
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Title 36 - §5160. Imposition of tax
Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 809: IMPOSITION OF TAX ON ESTATES AND TRUSTS
§5160. Imposition of tax
The tax is imposed, at the rates provided by section 5111 for single individuals, upon the Maine taxable income of estates
and trusts. The tax must be paid by the fiduciary.
[2003, c. 390, §35 (amd).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §5161. Computation and payment (REPEALED)
Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 809: IMPOSITION OF TAX ON ESTATES AND TRUSTS
§5161. Computation and payment (REPEALED)
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §5162. Tax not applicable
Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 809: IMPOSITION OF TAX ON ESTATES AND TRUSTS
§5162. Tax not applicable
1. Associations taxable as corporations. An association, trust or other unincorporated organization which is taxable as a corporation for federal income tax purposes
shall not be subject to tax under this chapter.
[1969, P. & S.L., c. 154, Section F (new).]
2. Exempt associations, trusts and organizations. An association, trust, or other unincorporated organization which by reason of its purposes or activities is exempt from
federal income tax shall be exempt from the tax imposed by this Part except with respect to its unrelated business taxable
income.
[1969, P. & S.L., c. 154, Section F (new).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
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