C.M.R. 18, 125, ch. 806 - NONRESIDENT INDIVIDUAL INCOME TAX
- § 125-806-01 - Definitions
- § 125-806-02 - Income subject to Maine income tax
- § 125-806-03 - Income not subject to Maine income tax
- § 125-806-04 - Deduction of losses
- § 125-806-05 - Special sourcing rules
- § 125-806-06 - Income tax credits
- § 125-806-07 - Return of nonresident or part-year resident individual
- § 125-806-08 - Maine taxable income computation for spouses filing as single individuals
- § 125-806-09 - Maine tax additions and tax credits for spouses filing as single individuals
- § 125-806-10 - Maine income tax withholding obligations
- § 125-806-11 - Application date
SUMMARY: This rule provides income tax guidance for nonresident individuals in the following areas:
Notes
December 13, 1987
AMENDED:
February 17, 1991
EFFECTIVE DATE (ELECTRONIC CONVERSION):
May 1, 1996
AMENDED:
January 1, 1997
NON-SUBSTANTIVE CORRECTIONS:
February 19, 1998 - converted to Microsoft Word for Windows
AMENDED:
November 12, 2000
NON-SUBSTANTIVE CORRECTIONS:
November 27, 2000 - removed stray diacritical marks and corrected misspelling caused by scanning
REPEALED AND REPLACED:
November 12, 2006 - filing 2006-469
AMENDED:
February 11, 2012 - filing 2012-16
STATUTORY AUTHORITY: 36 M.R.S. §§112 , 5142
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