Chapter 817 - IMPOSITION OF TAX ON CORPORATIONS
- Section 5200 - Imposition and rate of tax
- Section 5200-A - [Effective Until 8/9/2024] Modifications
- Section 5200-A - [Effective 8/9/2024] Modifications
- Section 5200-B - Corporate income tax nexus
- Section 5201 - Alternative tax computation (REPEALED)
- Section 5202 - Credit for investment in The Maine Capital Corporation (REPEALED)
- Section 5202-A - Small business investment companies exempt
- Section 5202-B - Depreciation option (REPEALED)
- Section 5202-C - Separate accounting required in certain cases
- Section 5202-D - Exemption for certain out-of-state suppliers of spirits sold to the Bureau of Alcoholic Beverages and Lottery Operations
- Section 5202-E - [Effective 8/9/2024] Report on corporate income tax data reporting