36 M.R.S. §5199-D: Estimated tax payment of 10% on behalf of nonresident qualified members

For every taxable year beginning on or after January 1, 2026, a pass-through entity subject to the tax under this subchapter shall pay, in addition to the tax under section 5199‑C, an estimated tax on behalf of its nonresident qualified members in an amount equal to 10% of the amount of the tax required to be reported to each nonresident qualified member for the taxable year by the electing pass-through entity in accordance with section 5199‑G. The electing pass-through entity, no later than 30 days following the date the Maine return of the electing pass-through entity is due in accordance with section 5199‑E, without regard to any extension, shall report to each nonresident qualified member the amount of the estimated tax paid by the pass-through entity for the taxable year on behalf of the nonresident qualified member. Notwithstanding any provision of law to the contrary, for all budgetary accounting purposes, receipts from the tax imposed by this section are individual income tax revenue and must be treated for such purposes in the same manner as receipts from the tax imposed by chapter 803.