{"data":{"id":"us-me/36-m.r.s.-5101","jurisdiction":"us-me","citation":"36 M.R.S. §5101","heading":"Short title","body":"This Part shall be known and may be cited as the \"Maine Income Tax Law.\"","path":["TITLE 36: TAXATION","PART 8: INCOME TAXES","CHAPTER 801: DEFINITIONS"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec5101.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"98dddca9f81dfecf250ec8e77491910b3ec84d00c853451d782c28086b74049f","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-4941","next":"us-me/36-m.r.s.-5102"},"notice":"GroundRules: Original legal text. Not legal advice."}