USA Statutes : maine
Title : Title 36. TAXATION
Chapter : Chapter 809. IMPOSITION OF TAX ON ESTATES AND TRUSTS
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 Computation and payment (REPEALED)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 Computation and payment (REPEALED)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