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Maine · Through October 1, 2025

36 M.R.S. §5163: Maine taxable income of resident estate or trust

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Where this section sits in the code
  1. TITLE 36: TAXATION
  2. PART 8: INCOME TAXES
  3. CHAPTER 811: COMPUTATION OF TAXABLE INCOME OF RESIDENT ESTATES AND TRUSTS

The Maine taxable income of a resident estate or trust is equal to its federal taxable income modified by the addition or subtraction of its share of the fiduciary adjustment determined under section 5164.

Collected 2026-09-04T15:12:40Z. Source file · JSON

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