{"data":{"id":"us-me/36-m.r.s.-5160","jurisdiction":"us-me","citation":"36 M.R.S. §5160","heading":"Imposition of tax","body":"The tax is imposed, at the rates provided by section 5111 for single individuals, upon the Maine taxable income of estates and trusts. The tax must be paid by the fiduciary.","path":["TITLE 36: TAXATION","PART 8: INCOME TAXES","CHAPTER 809: IMPOSITION OF TAX ON ESTATES AND TRUSTS"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec5160.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"a3e8f5577836937ac41182cb871781f659cb977335a4537335f59085cc6b6ac5","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-5147","next":"us-me/36-m.r.s.-5161"},"notice":"GroundRules: Original legal text. Not legal advice."}