{"data":{"id":"us-me/36-m.r.s.-5163","jurisdiction":"us-me","citation":"36 M.R.S. §5163","heading":"Maine taxable income of resident estate or trust","body":"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.","path":["TITLE 36: TAXATION","PART 8: INCOME TAXES","CHAPTER 811: COMPUTATION OF TAXABLE INCOME OF RESIDENT ESTATES AND TRUSTS"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec5163.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"b9fd989bcd45867a723c14c0c701ee05da12a130b101beebe08de6c9391bd2db","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-5162","next":"us-me/36-m.r.s.-5164"},"notice":"GroundRules: Original legal text. Not legal advice."}