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- 36 M.R.S. §5196 · Reporting federal adjustments; partnership-level audit and administrative adjustment request
- 36 M.R.S. §5197 · Extensions of time
- 36 M.R.S. §5198 · Rules
- 36 M.R.S. §5200 · Imposition and rate of tax
- 36 M.R.S. §5200-A · Modifications
- 36 M.R.S. §5200-B · Corporate income tax nexus
- 36 M.R.S. §5201 · Alternative tax computation
- 36 M.R.S. §5202 · Credit for investment in The Maine Capital Corporation
- 36 M.R.S. §5202-A · Small business investment companies exempt
- 36 M.R.S. §5202-B · Depreciation option
- 36 M.R.S. §5202-C · Separate accounting required in certain cases
- 36 M.R.S. §5202-D · Exemption for certain out-of-state suppliers of spirits sold to the Bureau of Alcoholic Beverages and Lottery Operations
- 36 M.R.S. §5202-E · Report on corporate income tax data reporting
- 36 M.R.S. §5203 · Minimum tax for tax preferences
- 36 M.R.S. §5203-A · State minimum tax
- 36 M.R.S. §5203-B · Corporate income tax surcharge
- 36 M.R.S. §5203-C · State minimum tax
- 36 M.R.S. §5204 · Lump-sum retirement plan distributions
- 36 M.R.S. §5204-A · Early distribution from qualified retirement plans
- 36 M.R.S. §5204-B · Certain capital gains of trusts
- 36 M.R.S. §5205 · Franchise tax on banking corporations and loan associations
- 36 M.R.S. §5206 · Franchise tax on financial institutions
- 36 M.R.S. §5206-A · Utilization of net operating loss carry forward
- 36 M.R.S. §5206-B · Definitions
- 36 M.R.S. §5206-C · Refunds
- 36 M.R.S. §5206-D · Definitions
- 36 M.R.S. §5206-E · Apportionment
- 36 M.R.S. §5206-F · Time for filing returns
- 36 M.R.S. §5206-G · Combined reports
- 36 M.R.S. §5210 · Definitions
- 36 M.R.S. §5211 · General
- 36 M.R.S. §5212 · Apportionment of income of mutual fund service providers
- 36 M.R.S. §5213 · New jobs credit
- 36 M.R.S. §5213-A · Sales tax fairness credit
- 36 M.R.S. §5214 · Legislative findings and purpose
- 36 M.R.S. §5214-A · Credit to beneficiary for accumulation distribution
- 36 M.R.S. §5215 · Jobs and investment tax credit
- 36 M.R.S. §5216 · Credit for investment in The Maine Capital Corporation or the Maine Natural Resource Capital Company
- 36 M.R.S. §5216-A · Credit for investment in the Maine Natural Resource Capital Company
- 36 M.R.S. §5216-B · Seed capital investment tax credit
- 36 M.R.S. §5216-C · Contributions to family development account reserve funds
- 36 M.R.S. §5216-D · Maine Fishery Infrastructure Investment Tax Credit Program
- 36 M.R.S. §5217 · Employer-assisted day care
- 36 M.R.S. §5217-A · Income tax paid to other taxing jurisdiction
- 36 M.R.S. §5217-B · Employer-provided long-term care benefits
- 36 M.R.S. §5217-C · Employer-provided long-term care benefits on and after January 1, 2000
- 36 M.R.S. §5217-D · Credit for educational opportunity
- 36 M.R.S. §5217-E · Student Loan Repayment Tax Credit
- 36 M.R.S. §5217-F · Employer support for volunteer firefighters, volunteer municipal emergency medical services persons and volunteer municipal firefighters
- 36 M.R.S. §5218 · Income tax credit for child care expenses
- 36 M.R.S. §5218-A · Income tax credit for adult dependent care expenses
- 36 M.R.S. §5219 · Income tax credit for installation of renewable energy systems
- 36 M.R.S. §5219-A · Retirement and disability credit
- 36 M.R.S. §5219-B · Conformity credit
- 36 M.R.S. §5219-C · Forest management planning income credits
- 36 M.R.S. §5219-D · Solid waste reduction investment tax credit
- 36 M.R.S. §5219-E · Investment tax credit
- 36 M.R.S. §5219-F · Reclaimed wood waste and cedar waste credit
- 36 M.R.S. §5219-G · Tax credits for partners, S corporation shareholders and beneficiaries of estates and trusts
- 36 M.R.S. §5219-H · Application of credits against taxes
- 36 M.R.S. §5219-I · Nursing home care credit
- 36 M.R.S. §5219-J · Catastrophic health expense credit
- 36 M.R.S. §5219-K · Research expense tax credit
- 36 M.R.S. §5219-L · Super credit for substantially increased research and development
- 36 M.R.S. §5219-M · High-technology investment tax credit
- 36 M.R.S. §5219-N · Low-income tax credit
- 36 M.R.S. §5219-O · Credit for dependent health benefits paid
- 36 M.R.S. §5219-P · Clean fuel vehicle economic and infrastructure development
- 36 M.R.S. §5219-Q · Quality child care investment credit
- 36 M.R.S. §5219-R · Credit for rehabilitation of historic properties
- 36 M.R.S. §5219-S · Earned income credit
- 36 M.R.S. §5219-T · Credit for consumption of wood processing residue
- 36 M.R.S. §5219-U · Educational attainment investment tax credit
- 36 M.R.S. §5219-V · Recruitment credit
- 36 M.R.S. §5219-W · Pine Tree Development Zone tax credit
- 36 M.R.S. §5219-X · Biofuel commercial production and commercial use
- 36 M.R.S. §5219-Y · Certified visual media production credit
- 36 M.R.S. §5219-Z · Tax credit for pollution-reducing boilers
- 36 M.R.S. §5219-AA · Community wind power generator credit
- 36 M.R.S. §5219-BB · Credit for rehabilitation of historic properties after 2007
- 36 M.R.S. §5219-CC · Community wind power generator credit
- 36 M.R.S. §5219-DD · Dental care access credit
- 36 M.R.S. §5219-EE · Maine Public Employees Retirement System innovation finance credit
- 36 M.R.S. §5219-FF · Credit for wellness programs
- 36 M.R.S. §5219-GG · Maine capital investment credit
- 36 M.R.S. §5219-HH · New markets capital investment credit
- 36 M.R.S. §5219-II · Property tax fairness credit
- 36 M.R.S. §5219-JJ · Maine capital investment credit for 2013
- 36 M.R.S. §5219-KK · Property tax fairness credit for tax years beginning on or after January 1, 2014
- 36 M.R.S. §5219-LL · Primary care access credit
- 36 M.R.S. §5219-MM · Maine capital investment credit for 2014
- 36 M.R.S. §5219-NN · Maine capital investment credit for 2015 and after
- 36 M.R.S. §5219-OO · Credit for disability income protection plans in the workplace
- 36 M.R.S. §5219-PP · Credit for certain homestead modifications
- 36 M.R.S. §5219-QQ · Credit for major business headquarters expansions
- 36 M.R.S. §5219-RR · Tax credit for Maine shipbuilding facility investment
- 36 M.R.S. §5219-SS · Dependent exemption tax credit
- 36 M.R.S. §5219-UU · Employer credit for family and medical leave
- 36 M.R.S. §5219-VV · Credit for major food processing and manufacturing facility expansion
- 36 M.R.S. §5219-WW · Credit for affordable housing