{"data":{"id":"us-me/36-m.r.s.-5113","jurisdiction":"us-me","citation":"36 M.R.S. §5113","heading":"Surviving spouse","body":"A taxpayer who qualifies and files a federal income tax return utilizing the  joint return tax rates as a surviving spouse may file in a similar manner with the State.","path":["TITLE 36: TAXATION","PART 8: INCOME TAXES","CHAPTER 803: IMPOSITION OF TAX ON INDIVIDUALS"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec5113.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"7395cdf31a61282d2a89f49a5a778354197693db057c86af55e22a19c51376ec","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-5112","next":"us-me/36-m.r.s.-5114"},"notice":"GroundRules: Original legal text. Not legal advice."}