https://library.partnertax.ai/us-me/stat/ 2026-06-25 https://library.partnertax.ai/us-me/stat/33 PL 1981, c. 312 (NEW). PL 1981, c. 706, §2 (RP). https://library.partnertax.ai/us-me/stat/34 PL 1981, c. 312 (NEW). PL 1981, c. 706, §2 (RP). https://library.partnertax.ai/us-me/stat/35 PL 1981, c. 312 (NEW). PL 1981, c. 706, §2 (RP). https://library.partnertax.ai/us-me/stat/51 PL 1981, c. 364, §4 (RP). https://library.partnertax.ai/us-me/stat/52 PL 1971, c. 544, §121 (AMD). PL 1975, c. 560 (AMD). PL 1981, c. 364, §4 (RP). https://library.partnertax.ai/us-me/stat/53 PL 1977, c. 477, §2 (AMD). PL 1981, c. 364, §4 (RP). https://library.partnertax.ai/us-me/stat/54 PL 1969, c. 502, §1 (AMD). PL 1973, c. 620, §6 (AMD). PL 1975, c. 771, §397 (AMD). PL 1977, c. 477, §3 (RP). https://library.partnertax.ai/us-me/stat/55 PL 1981, c. 364, §4 (RP). https://library.partnertax.ai/us-me/stat/56 PL 1975, c. 4 (NEW). PL 1981, c. 364, §4 (RP). https://library.partnertax.ai/us-me/stat/57 PL 1977, c. 477, §3A (NEW). PL 1977, c. 668, §1 (AMD). PL 1981, c. 364, §4 (RP). https://library.partnertax.ai/us-me/stat/71 PL 1973, c. 592, §3 (NEW). PL 1975, c. 765, §1 (RP). https://library.partnertax.ai/us-me/stat/72 PL 1973, c. 592, §3 (NEW). PL 1975, c. 765, §1 (RP). https://library.partnertax.ai/us-me/stat/73 PL 1973, c. 592, §3 (NEW). PL 1975, c. 765, §1 (RP). https://library.partnertax.ai/us-me/stat/74 P&SL 1975, c. 78, §21 (NEW). PL 1981, c. 364, §4 (RP). https://library.partnertax.ai/us-me/stat/76 PL 1973, c. 620, §4 (NEW). PL 1973, c. 788, §178 (RP). https://library.partnertax.ai/us-me/stat/77 PL 1973, c. 620, §4 (NEW). PL 1973, c. 788, §178 (RP). https://library.partnertax.ai/us-me/stat/101 PL 1975, c. 771, §398 (NEW). PL 1979, c. 378, §1 (RP). https://library.partnertax.ai/us-me/stat/111 PL 1979, c. 378, §2 (NEW). PL 1981, c. 364, §§5,6 (AMD). PL 1981, c. 698, §§174,175 (AMD). PL 1985, c. 535, §1 (AMD). PL 1987, c. 504, §2 (AMD). PL 1987, c. 626, §1 (AMD). PL 1989, c. 242, §§1,2 (AMD). PL 1989, c. 635, §§1,2 (AMD). PL 1991, c. 33, §1 (AMD). PL 1991, c. 33, §2 (AFF). PL 1991, c. 754, §1 (AMD). PL 1991, c. 754, §2 (AFF). PL 1993, c. 107, §1 (AMD). PL 1993, c. 107, §2 (AFF). PL 1993, c. 504, §1 (AMD). PL 1993, c. 504, §2 (AFF). PL 1995, c. 118, §1 (AMD). PL 1995, c. 118, §2 (AFF). https://library.partnertax.ai/us-me/stat/112 PL 1981, c. 364, §7 (NEW). PL 1983, c. 480, §A39 (AMD). PL 1985, c. 785, §B168 (AMD). PL 1989, c. 848, §§1,2 (AMD). PL 1991, c. 873, §§1,2 (AMD). PL 1995, c. 281, §1 (AMD). PL 1995, c. 639, §1 (AMD). PL 1997, c. 459, §4 (AMD). PL 1997, c. 495, §§3,4 (AMD). PL 1997, c. 526, §7 (AMD). PL 1997, c. 668, §9 (AMD). PL 1999, c. 127, §§A47-49 (AMD). PL 1999, c. 169, §1 (AMD). PL 1999, c. 488, §1 (AMD). PL 2001, c. 396, §2 (AMD). PL 2001, c. 439, §L5 (AMD). PL 2001, c. 559, §GG2 (AMD). PL 2001, c. 559, § https://library.partnertax.ai/us-me/stat/112-A PL 2007, c. 539, Pt. OO, §4 (NEW). PL 2019, c. 113, Pt. C, §111 (AMD). https://library.partnertax.ai/us-me/stat/113 PL 1989, c. 880, §B1 (NEW). PL 1995, c. 281, §2 (AMD). PL 1999, c. 16, §E1 (RPR). PL 1999, c. 16, §E4 (AFF). PL 1999, c. 708, §5 (RPR). PL 2005, c. 622, §2 (AMD). PL 2005, c. 622, §35 (AFF). PL 2007, c. 438, §§4-6 (AMD). PL 2009, c. 213, Pt. AAAA, §7 (AMD). https://library.partnertax.ai/us-me/stat/114 PL 1995, c. 281, §3 (NEW). PL 1997, c. 526, §8 (AMD). PL 1997, c. 643, §F2 (RPR). PL 2003, c. 600, §4 (REV). https://library.partnertax.ai/us-me/stat/115 PL 2005, c. 622, §3 (NEW). https://library.partnertax.ai/us-me/stat/135 PL 1979, c. 378, §3 (NEW). PL 1995, c. 281, §4 (AMD). PL 1997, c. 526, §14 (AMD). PL 2001, c. 396, §3 (AMD). PL 2003, c. 588, §2 (AMD). PL 2007, c. 438, §7 (AMD). PL 2011, c. 380, Pt. M, §1 (AMD). https://library.partnertax.ai/us-me/stat/141 PL 1979, c. 378, §4 (NEW). PL 1981, c. 364, §8 (AMD). PL 1985, c. 691, §1 (AMD). PL 2001, c. 396, §4 (AMD). PL 2003, c. 451, §HH1 (AMD). PL 2003, c. 451, §HH2 (AFF). PL 2007, c. 627, §4 (AMD). PL 2009, c. 496, §3 (AMD). PL 2011, c. 1, Pt. BB, §1 (AMD). PL 2011, c. 1, Pt. BB, §3 (AFF). PL 2011, c. 380, Pt. J, §§2, 3 (AMD). PL 2019, c. 659, Pt. G, §1 (AMD). PL 2019, c. 659, Pt. G, §5 (AFF). https://library.partnertax.ai/us-me/stat/142 PL 1985, c. 691, §2 (NEW). PL 1997, c. 504, §2 (AMD). PL 1999, c. 414, §6 (AMD). PL 1999, c. 521, §A1 (AMD). PL 1999, c. 708, §6 (RPR). https://library.partnertax.ai/us-me/stat/143 PL 1993, c. 486, §1 (NEW). PL 1999, c. 708, §7 (AMD). PL 2011, c. 439, §1 (AMD). PL 2011, c. 439, §12 (AFF). https://library.partnertax.ai/us-me/stat/144 PL 1995, c. 281, §5 (NEW). PL 1997, c. 668, §10 (AMD). PL 1999, c. 708, §8 (AMD). PL 2001, c. 396, §5 (AMD). PL 2011, c. 1, Pt. DD, §1 (AMD). PL 2011, c. 1, Pt. DD, §4 (AFF). PL 2011, c. 211, §18 (AMD). PL 2011, c. 380, Pt. M, §2 (AMD). PL 2013, c. 331, Pt. C, §3 (AMD). PL 2013, c. 331, Pt. C, §41 (AFF). PL 2021, c. 1, Pt. M, §11 (AMD). https://library.partnertax.ai/us-me/stat/145 PL 2007, c. 627, §5 (NEW). PL 2011, c. 380, Pt. J, §4 (AMD). https://library.partnertax.ai/us-me/stat/151 PL 1977, c. 694, §676 (NEW). PL 1979, c. 378, §5 (AMD). PL 1981, c. 364, §9 (AMD). PL 1989, c. 848, §3 (AMD). PL 1989, c. 871, §2 (AMD). PL 1991, c. 824, §B10 (AMD). PL 1991, c. 873, §3 (RPR). PL 1993, c. 395, §2 (RPR). PL 1993, c. 395, §32 (AFF). PL 1997, c. 668, §11 (AMD). PL 1999, c. 414, §7 (AMD). PL 2001, c. 583, §1 (AMD). PL 2003, c. 242, §1 (AMD). PL 2011, c. 380, Pt. J, §5 (AMD). PL 2011, c. 439, §2 (RPR). PL 2011, c. 439, §12 (AFF). PL 2011, c. 694, §3 (RPR). PL 2013, c. 45, §4 (AMD). P https://library.partnertax.ai/us-me/stat/151-A PL 1989, c. 848, §4 (NEW). PL 2013, c. 45, §5 (AMD). PL 2013, c. 331, Pt. C, §4 (AMD). PL 2013, c. 331, Pt. C, §41 (AFF). https://library.partnertax.ai/us-me/stat/151-B PL 2011, c. 439, §3 (NEW). PL 2011, c. 439, §12 (AFF). PL 2011, c. 694, §4 (RP). https://library.partnertax.ai/us-me/stat/151-C PL 2011, c. 439, §4 (NEW). PL 2011, c. 439, §12 (AFF). PL 2011, c. 694, §5 (AMD). PL 2025, c. 486, Pt. A, §1 (AMD). https://library.partnertax.ai/us-me/stat/151-D PL 2011, c. 694, §6 (NEW). PL 2013, c. 331, Pt. B, §§1, 2 (AMD). https://library.partnertax.ai/us-me/stat/152 PL 1981, c. 364, §10 (NEW). https://library.partnertax.ai/us-me/stat/153 PL 1981, c. 364, §10 (NEW). PL 1991, c. 846, §1 (AMD). PL 2001, c. 583, §2 (AMD). https://library.partnertax.ai/us-me/stat/171 PL 1985, c. 691, §3 (NEW). PL 1995, c. 281, §6 (AMD). PL 1997, c. 526, §9 (RPR). PL 1997, c. 668, §12 (AMD). PL 2001, c. 583, §3 (AMD). PL 2011, c. 380, Pt. J, §6 (AMD). https://library.partnertax.ai/us-me/stat/172 PL 1981, c. 364, §11 (NEW). PL 1987, c. 45, §B6 (AMD). PL 1995, c. 65, §A137 (AMD). PL 1995, c. 65, §§A153,C15 (AFF). PL 1997, c. 373, §171 (AMD). PL 2003, c. 451, §T15 (AMD). PL 2011, c. 380, Pt. J, §7 (AMD). PL 2013, c. 368, Pt. V, §57 (AMD). PL 2019, c. 231, Pt. A, §§2-4 (AMD). PL 2019, c. 659, Pt. F, §2 (AMD). PL 2021, c. 669, §5 (REV). PL 2023, c. 679, Pt. C, §5 (AMD). https://library.partnertax.ai/us-me/stat/173 PL 1985, c. 691, §4 (NEW). PL 1989, c. 880, §C1 (AMD). PL 2021, c. 253, Pt. D, §§1, 2 (AMD). https://library.partnertax.ai/us-me/stat/174 PL 1981, c. 364, §12 (NEW). PL 1991, c. 846, §2 (AMD). PL 1995, c. 639, §2 (AMD). PL 2001, c. 583, §4 (AMD). https://library.partnertax.ai/us-me/stat/175 PL 1985, c. 678 (NEW). PL 1985, c. 691, §5 (NEW). PL 1987, c. 402, §A178 (RPR). PL 1989, c. 880, §C2 (AMD). PL 1991, c. 820, §§1-4 (AMD). PL 1993, c. 377, §§1,2 (AMD). PL 1999, c. 547, §B78 (AMD). PL 1999, c. 547, §B80 (AFF). PL 2009, c. 496, §§4, 5 (AMD). PL 2011, c. 380, Pt. J, §8 (AMD). PL 2013, c. 331, Pt. C, §§5, 6 (AMD). PL 2013, c. 331, Pt. C, §41 (AFF). https://library.partnertax.ai/us-me/stat/175-A PL 1987, c. 402, §A179 (NEW). PL 1993, c. 395, §§3-5 (AMD). PL 1995, c. 281, §7 (AMD). RR 1997, c. 1, §28 (COR). PL 1997, c. 526, §10 (AMD). PL 1999, c. 699, §D26 (AMD). PL 1999, c. 699, §D30 (AFF). PL 2017, c. 16, §1 (AMD). PL 2017, c. 211, Pt. A, §§2-5 (AMD). https://library.partnertax.ai/us-me/stat/176 PL 1985, c. 691, §5 (NEW). PL 1987, c. 497, §§2,3 (AMD). PL 1987, c. 772, §3 (AMD). PL 1989, c. 880, §E2 (RP). https://library.partnertax.ai/us-me/stat/176-A PL 1989, c. 880, §E3 (NEW). PL 1991, c. 846, §3 (AMD). PL 1995, c. 639, §3 (AMD). PL 1997, c. 526, §§11-13 (AMD). PL 1999, c. 699, §D27 (AMD). PL 1999, c. 699, §D30 (AFF). PL 2001, c. 396, §§6,7 (AMD). PL 2001, c. 583, §§5,6 (AMD). PL 2005, c. 218, §6 (AMD). PL 2009, c. 434, §§8-10 (AMD). PL 2011, c. 380, Pt. J, §§9-16 (AMD). https://library.partnertax.ai/us-me/stat/176-B PL 2009, c. 213, Pt. AAAA, §8 (NEW). https://library.partnertax.ai/us-me/stat/177 PL 1985, c. 691, §5 (NEW). PL 1987, c. 497, §§4-6 (AMD). PL 1987, c. 772, §§4,5 (AMD). PL 1991, c. 546, §1 (AMD). PL 1991, c. 846, §§4,5 (AMD). PL 1991, c. 846, §39 (AFF). PL 1995, c. 639, §4 (AMD). PL 1999, c. 414, §8 (AMD). PL 1999, c. 708, §9 (AMD). PL 1999, c. 790, §A41 (AMD). PL 2001, c. 583, §7 (AMD). PL 2003, c. 705, §2 (AMD). PL 2007, c. 438, §8 (AMD). PL 2019, c. 607, Pt. D, §1 (AMD). https://library.partnertax.ai/us-me/stat/178 PL 2005, c. 218, §7 (NEW). https://library.partnertax.ai/us-me/stat/182 PL 2001, c. 583, §8 (NEW). PL 2003, c. 668, §8 (AMD). PL 2003, c. 668, §12 (AFF). PL 2007, c. 437, §2 (AMD). PL 2025, c. 388, Pt. G, §2 (AMD). PL 2025, c. 388, Pt. G, §48 (AFF). https://library.partnertax.ai/us-me/stat/183 PL 1987, c. 772, §6 (NEW). https://library.partnertax.ai/us-me/stat/183-A PL 2009, c. 361, §6 (NEW). https://library.partnertax.ai/us-me/stat/184 PL 1985, c. 691, §6 (NEW). PL 1989, c. 880, §D1 (AMD). PL 2003, c. 452, §U1 (RPR). PL 2003, c. 452, §X2 (AFF). PL 2009, c. 361, §7 (AMD). https://library.partnertax.ai/us-me/stat/184-A PL 1997, c. 504, §3 (NEW). PL 2003, c. 452, §U2 (AMD). PL 2003, c. 452, §X2 (AFF). PL 2009, c. 361, §§8, 9 (AMD). https://library.partnertax.ai/us-me/stat/185 PL 1981, c. 364, §13 (NEW). PL 2005, c. 12, §NNNN1 (RPR). PL 2007, c. 539, Pt. M, §1 (AMD). PL 2009, c. 361, §10 (AMD). PL 2021, c. 543, §4 (AMD). https://library.partnertax.ai/us-me/stat/185-A PL 2019, c. 659, Pt. D, §6 (NEW). https://library.partnertax.ai/us-me/stat/186 PL 1977, c. 679, §1 (NEW). PL 1981, c. 22, §§1,2 (AMD). PL 1981, c. 180, §1 (AMD). PL 1981, c. 364, §14 (AMD). PL 1981, c. 706, §§3,4 (AMD). PL 1985, c. 333, §§1,3 (AMD). PL 1987, c. 772, §7 (AMD). PL 1989, c. 502, §§A164,A165 (AMD). PL 1991, c. 846, §6 (AMD). PL 1997, c. 668, §13 (AMD). PL 1999, c. 414, §9 (AMD). PL 2001, c. 583, §9 (AMD). PL 2001, c. 583, §24 (AFF). PL 2003, c. 673, §KK1 (AMD). PL 2003, c. 673, §KK3 (AFF). PL 2009, c. 625, §3 (AMD). PL 2017, c. 211, Pt. A, §6 (AMD). https://library.partnertax.ai/us-me/stat/186-A PL 2003, c. 673, §KK2 (NEW). PL 2003, c. 673, §KK3 (AFF). https://library.partnertax.ai/us-me/stat/187 PL 1977, c. 679, §1 (NEW). PL 1981, c. 364, §§15,16 (AMD). PL 1985, c. 691, §7 (AMD). PL 1991, c. 546, §§2-6 (AMD). PL 1991, c. 873, §4 (RP). PL 1991, c. 873, §8 (AFF). https://library.partnertax.ai/us-me/stat/187-A PL 1987, c. 772, §8 (NEW). https://library.partnertax.ai/us-me/stat/187-B PL 1991, c. 873, §5 (NEW). PL 1991, c. 873, §§6, 7 (AMD). PL 1991, c. 873, §§8, 9 (AFF). PL 1993, c. 395, §6 (AMD). PL 1995, c. 281, §§8, 9 (AMD). PL 1995, c. 395, §K1 (AMD). PL 1995, c. 639, §5 (AMD). PL 1995, c. 657, §7 (AMD). PL 1995, c. 657, §10 (AFF). PL 1997, c. 526, §14 (AMD). PL 1997, c. 668, §§14-16 (AMD). PL 1999, c. 414, §10 (AMD). PL 1999, c. 521, §§A2, 3 (AMD). PL 1999, c. 708, §§10-13 (AMD). PL 2001, c. 396, §§8-10 (AMD). PL 2005, c. 332, §§4, 5 (AMD). PL 2005, c. 332, §30 (AFF). P https://library.partnertax.ai/us-me/stat/188 PL 1981, c. 364, §17 (NEW). https://library.partnertax.ai/us-me/stat/189 PL 1981, c. 364, §17 (NEW). https://library.partnertax.ai/us-me/stat/190 PL 1981, c. 364, §17 (NEW). https://library.partnertax.ai/us-me/stat/191 PL 1977, c. 668, §2 (NEW). PL 1979, c. 127, §193 (AMD). PL 1981, c. 364, §18 (AMD). PL 1981, c. 504, §§1,2 (AMD). PL 1981, c. 698, §176 (AMD). PL 1985, c. 764, §§3-5 (AMD). PL 1987, c. 19, §§1-3 (AMD). PL 1987, c. 43 (AMD). PL 1987, c. 201, §§1-3 (AMD). PL 1987, c. 402, §§B22-B27 (AMD). PL 1987, c. 497, §§7-9 (AMD). PL 1987, c. 769, §§A145-A149 (AMD). PL 1991, c. 546, §7 (AMD). PL 1991, c. 820, §§5-7 (AMD). PL 1991, c. 837, §B18 (AMD). PL 1993, c. 395, §7 (AMD). RR 1995, c. 2, §§89-92 (COR). PL https://library.partnertax.ai/us-me/stat/192 PL 1981, c. 364, §19 (NEW). PL 2019, c. 401, Pt. A, §1 (AMD). RR 2025, c. 1, Pt. F, §1 (COR). https://library.partnertax.ai/us-me/stat/193 PL 1995, c. 639, §7 (NEW). PL 1997, c. 504, §5 (AMD). PL 1997, c. 668, §18 (AMD). PL 1999, c. 708, §18 (AMD). PL 2005, c. 332, §10 (RPR). PL 2005, c. 332, §30 (AFF). PL 2007, c. 437, §6 (AMD). PL 2007, c. 693, §§10, 11 (AMD). PL 2015, c. 300, Pt. A, §8 (AMD). https://library.partnertax.ai/us-me/stat/194 PL 2009, c. 213, Pt. TTTT, §1 (NEW). PL 2017, c. 211, Pt. E, §2 (AMD). https://library.partnertax.ai/us-me/stat/194-A PL 2011, c. 503, §1 (NEW). PL 2017, c. 211, Pt. E, §3 (AMD). PL 2017, c. 211, Pt. E, §9 (AFF). https://library.partnertax.ai/us-me/stat/194-B PL 2013, c. 546, §7 (NEW). PL 2015, c. 300, Pt. B, §§6-8 (AMD). PL 2019, c. 343, Pt. G, §11 (RP). https://library.partnertax.ai/us-me/stat/194-C PL 2015, c. 300, Pt. B, §9 (NEW). PL 2015, c. 300, Pt. B, §10 (AFF). PL 2019, c. 343, Pt. G, §12 (RP). https://library.partnertax.ai/us-me/stat/194-D PL 2019, c. 343, Pt. G, §13 (NEW). PL 2019, c. 607, Pt. D, §§2-4 (AMD). PL 2023, c. 613, Pt. D, §1 (AMD). https://library.partnertax.ai/us-me/stat/194-E PL 2021, c. 681, Pt. C, §10 (NEW). PL 2025, c. 470, Pt. B, §6 (AMD). PL 2025, c. 470, Pt. B, §7 (AFF). https://library.partnertax.ai/us-me/stat/195 PL 1985, c. 430, §3 (NEW). PL 2001, c. 652, §5 (RP). https://library.partnertax.ai/us-me/stat/196 PL 1985, c. 430, §3 (NEW). PL 2001, c. 652, §5 (RP). https://library.partnertax.ai/us-me/stat/197 PL 1985, c. 430, §3 (NEW). PL 1997, c. 526, §14 (AMD). PL 2001, c. 652, §5 (RP). https://library.partnertax.ai/us-me/stat/198 PL 1985, c. 430, §3 (NEW). PL 1989, c. 508, §7 (AMD). RR 1993, c. 1, §106 (COR). PL 1999, c. 475, §§2-5 (AMD). PL 1999, c. 475, §7 (AFF). PL 1999, c. 708, §§19,20 (AMD). PL 2001, c. 652, §5 (RP). https://library.partnertax.ai/us-me/stat/199 PL 1985, c. 430, §3 (NEW). PL 2001, c. 652, §5 (RP). https://library.partnertax.ai/us-me/stat/199-A PL 2001, c. 652, §7 (NEW). https://library.partnertax.ai/us-me/stat/199-B PL 2001, c. 652, §7 (NEW). PL 2017, c. 211, Pt. E, §4 (AMD). https://library.partnertax.ai/us-me/stat/199-C PL 2001, c. 652, §7 (NEW). PL 2011, c. 665, §6 (AMD). PL 2013, c. 368, Pt. VVVV, §1 (AMD). PL 2013, c. 379, §1 (AMD). PL 2015, c. 328, §2 (AMD). PL 2021, c. 181, Pt. A, §3 (AMD). PL 2021, c. 635, Pt. H, §12 (AMD). https://library.partnertax.ai/us-me/stat/199-D PL 2001, c. 652, §7 (NEW). https://library.partnertax.ai/us-me/stat/199-E IB 2015, c. 1, §28 (NEW). PL 2021, c. 253, Pt. D, §3 (RP). https://library.partnertax.ai/us-me/stat/200 PL 1997, c. 744, §1 (NEW). PL 2001, c. 652, §6 (AMD). PL 2005, c. 218, §8 (AMD). PL 2017, c. 211, Pt. E, §5 (AMD). https://library.partnertax.ai/us-me/stat/201 PL 1977, c. 509, §2 (AMD). https://library.partnertax.ai/us-me/stat/202 PL 1969, c. 579, §1 (RPR). PL 1973, c. 620, §7 (RP). PL 1973, c. 695, §3 (RP). https://library.partnertax.ai/us-me/stat/203 PL 1969, c. 579, §2 (RP). https://library.partnertax.ai/us-me/stat/204 PL 1981, c. 364, §20 (RP). https://library.partnertax.ai/us-me/stat/205 2026-06-25 https://library.partnertax.ai/us-me/stat/206 PL 1973, c. 620, §8 (RPR). PL 1973, c. 695, §4 (RPR). https://library.partnertax.ai/us-me/stat/207 PL 1973, c. 620, §9 (RP). PL 1973, c. 695, §5 (RP). https://library.partnertax.ai/us-me/stat/208 PL 1969, c. 502, §2 (NEW). PL 1975, c. 628, §1 (RPR). PL 1985, c. 764, §6 (AMD). PL 1993, c. 395, §8 (AMD). PL 2017, c. 288, Pt. A, §36 (AMD). PL 2019, c. 379, Pt. A, §1 (AMD). PL 2019, c. 401, Pt. A, §2 (AMD). PL 2019, c. 607, Pt. A, §4 (RPR). PL 2021, c. 630, Pt. B, §1 (AMD). https://library.partnertax.ai/us-me/stat/208-A PL 1997, c. 688, §1 (NEW). PL 2001, c. 579, §1 (AMD). PL 2005, c. 332, §11 (AMD). PL 2007, c. 322, §2 (RPR). PL 2013, c. 368, Pt. O, §§2-6 (AMD). PL 2013, c. 368, Pt. O, §11 (AFF). PL 2013, c. 385, §§1, 3 (AFF). PL 2013, c. 544, §§6, 7 (AFF). PL 2015, c. 236, §1 (AMD). PL 2017, c. 211, Pt. E, §6 (AMD). PL 2023, c. 360, Pt. A, §4 (AMD). https://library.partnertax.ai/us-me/stat/209 PL 2019, c. 401, Pt. A, §3 (NEW). https://library.partnertax.ai/us-me/stat/251 PL 2023, c. 523, Pt. A, §1 (AMD). https://library.partnertax.ai/us-me/stat/252 PL 1975, c. 765, §3 (AMD). PL 2023, c. 523, Pt. A, §2 (AMD). https://library.partnertax.ai/us-me/stat/253 PL 2023, c. 523, Pt. A, §3 (AMD). https://library.partnertax.ai/us-me/stat/254 2026-06-25 https://library.partnertax.ai/us-me/stat/271 PL 1985, c. 764, §8 (NEW). PL 1987, c. 530, §2 (AMD). PL 1989, c. 503, §B165 (AMD). PL 1993, c. 395, §§9-10 (AMD). PL 1993, c. 664, §12 (AMD). PL 1995, c. 262, §1 (AMD). PL 1997, c. 526, §14 (AMD). PL 2005, c. 609, §1 (AMD). PL 2007, c. 466, Pt. A, §57 (AMD). PL 2009, c. 434, §13 (AMD). PL 2009, c. 571, Pt. WWW, §§1-7 (AMD). PL 2017, c. 367, §§1, 2 (AMD). PL 2019, c. 401, Pt. A, §4 (AMD). PL 2025, c. 113, Pt. D, §1 (AMD). PL 2025, c. 469, §§6, 7 (AMD). PL 2025, c. 469, §44 (AFF). https://library.partnertax.ai/us-me/stat/272 PL 1985, c. 764, §8 (NEW). PL 1989, c. 619 (AMD). PL 1997, c. 526, §14 (AMD). PL 2009, c. 496, §8 (AMD). PL 2019, c. 401, Pt. A, §5 (AMD). https://library.partnertax.ai/us-me/stat/272-A PL 2019, c. 401, Pt. A, §6 (NEW). https://library.partnertax.ai/us-me/stat/273 PL 1985, c. 764, §8 (NEW). PL 1995, c. 262, §2 (AMD). https://library.partnertax.ai/us-me/stat/291 PL 1969, c. 502, §3 (RPR). PL 1975, c. 545, §2 (AMD). PL 1975, c. 771, §399 (AMD). PL 1977, c. 604, §36 (AMD). PL 1983, c. 812, §266 (AMD). PL 1985, c. 764, §7 (RP). https://library.partnertax.ai/us-me/stat/292 PL 1969, c. 502, §3 (RPR). PL 1975, c. 272, §33 (AMD). PL 1975, c. 545, §3 (AMD). PL 1975, c. 628, §2 (RPR). PL 1975, c. 765, §4 (RPR). PL 1977, c. 694, §677 (AMD). PL 1979, c. 273, §§1-3 (AMD). PL 1979, c. 666, §5 (AMD). PL 1985, c. 764, §7 (RP). https://library.partnertax.ai/us-me/stat/293 PL 1969, c. 502, §3 (RPR). PL 1983, c. 812, §267 (AMD). PL 1985, c. 764, §7 (RP). https://library.partnertax.ai/us-me/stat/297 PL 1977, c. 549, §11 (NEW). PL 1979, c. 666, §6 (RP). https://library.partnertax.ai/us-me/stat/298 PL 1977, c. 549, §11 (NEW). PL 1979, c. 666, §7 (RP). https://library.partnertax.ai/us-me/stat/301 PL 1973, c. 620, §10 (NEW). PL 1975, c. 545, §4 (AMD). PL 1997, c. 526, §14 (AMD). https://library.partnertax.ai/us-me/stat/302 PL 1973, c. 620, §10 (NEW). PL 1975, c. 545, §4 (AMD). PL 1997, c. 526, §14 (AMD). https://library.partnertax.ai/us-me/stat/303 PL 1973, c. 620, §10 (NEW). PL 1975, c. 19, §§1,2 (AMD). PL 1975, c. 545, §5 (RPR). PL 1975, c. 765, §5 (AMD). PL 1979, c. 666, §8 (AMD). PL 2025, c. 113, Pt. D, §2 (AMD). https://library.partnertax.ai/us-me/stat/304 PL 1973, c. 620, §10 (NEW). PL 1975, c. 19, §3 (AMD). PL 1975, c. 545, §6 (RPR). PL 1975, c. 765, §6 (AMD). https://library.partnertax.ai/us-me/stat/305 PL 1973, c. 620, §10 (NEW). PL 1975, c. 272, §34 (AMD). PL 1983, c. 858, §3 (AMD). PL 1983, c. 859, §N3 (AMD). PL 1985, c. 650, §7 (AMD). PL 1987, c. 497, §10 (AMD). PL 1989, c. 508, §8 (AMD). PL 1989, c. 857, §74 (AMD). PL 1993, c. 696, §4 (AMD). PL 1995, c. 462, §A67 (AMD). PL 1997, c. 526, §14 (AMD). PL 2001, c. 564, §§3,4 (AMD). PL 2003, c. 426, §2 (AMD). PL 2011, c. 655, Pt. EE, §21 (AMD). PL 2011, c. 655, Pt. EE, §30 (AFF). PL 2011, c. 655, Pt. II, §8 (AMD). PL 2011, c. 655, Pt. II, §11 (A https://library.partnertax.ai/us-me/stat/306 PL 1973, c. 620, §10 (NEW). PL 1975, c. 545, §7 (RPR). PL 1997, c. 526, §14 (AMD). PL 2007, c. 438, §11 (AMD). PL 2007, c. 627, §9 (AMD). https://library.partnertax.ai/us-me/stat/310 PL 1973, c. 620, §10 (NEW). PL 1973, c. 695, §6 (RPR). PL 1981, c. 330 (AMD). PL 1997, c. 526, §14 (AMD). PL 2011, c. 240, §4 (AMD). PL 2021, c. 253, Pt. C, §1 (AMD). PL 2021, c. 531, Pt. B, §1 (AMD). https://library.partnertax.ai/us-me/stat/311 PL 1973, c. 620, §10 (NEW). PL 1973, c. 695, §6 (RPR). PL 1975, c. 545, §8 (RPR). PL 2025, c. 113, Pt. D, §3 (AMD). https://library.partnertax.ai/us-me/stat/312 PL 1973, c. 620, §10 (NEW). PL 1973, c. 695, §6 (RPR). PL 1975, c. 545, §9 (AMD). PL 1977, c. 696, §265 (RPR). PL 2025, c. 113, Pt. D, §4 (AMD). https://library.partnertax.ai/us-me/stat/313 PL 1973, c. 620, §10 (NEW). PL 1973, c. 695, §6 (RPR). PL 1975, c. 545, §10 (AMD). PL 1997, c. 526, §14 (AMD). PL 2025, c. 113, Pt. D, §5 (AMD). https://library.partnertax.ai/us-me/stat/314 PL 1973, c. 620, §10 (NEW). PL 1973, c. 695, §6 (RPR). PL 1975, c. 545, §11 (AMD). PL 1987, c. 737, §§C77,C106 (AMD). PL 1989, c. 6 (AMD). PL 1989, c. 9, §2 (AMD). PL 1989, c. 104, §§C8,C10 (AMD). PL 2007, c. 627, §10 (AMD). https://library.partnertax.ai/us-me/stat/315 PL 1973, c. 620, §10 (NEW). PL 1975, c. 545, §12 (RP). https://library.partnertax.ai/us-me/stat/318 PL 1973, c. 620, §10 (NEW). PL 1973, c. 695, §6 (RPR). PL 1985, c. 779, §79 (AMD). PL 1993, c. 78, §4 (AMD). PL 1997, c. 526, §14 (AMD). https://library.partnertax.ai/us-me/stat/326 PL 1975, c. 545, §13 (NEW). https://library.partnertax.ai/us-me/stat/327 PL 1975, c. 545, §13 (NEW). PL 1993, c. 249, §1 (AMD). PL 1993, c. 249, §2 (AFF). PL 1997, c. 526, §14 (AMD). PL 2001, c. 583, §10 (AMD). PL 2017, c. 170, Pt. B, §2 (AMD). PL 2025, c. 113, Pt. A, §1 (AMD). https://library.partnertax.ai/us-me/stat/328 PL 1975, c. 545, §13 (NEW). PL 1979, c. 666, §§9,10 (AMD). PL 1989, c. 502, §A126 (AMD). PL 1997, c. 526, §14 (AMD). https://library.partnertax.ai/us-me/stat/329 PL 1975, c. 545, §13 (NEW). PL 1979, c. 666, §11 (AMD). PL 1985, c. 764, §9 (AMD). PL 1997, c. 526, §14 (AMD). PL 2007, c. 627, §11 (AMD). https://library.partnertax.ai/us-me/stat/330 PL 1985, c. 764, §10 (NEW). PL 2011, c. 240, §5 (AMD). https://library.partnertax.ai/us-me/stat/331 PL 1985, c. 764, §10 (NEW). PL 2023, c. 360, Pt. A, §5 (AMD). https://library.partnertax.ai/us-me/stat/341 PL 2025, c. 113, Pt. D, §6 (AMD). https://library.partnertax.ai/us-me/stat/342 PL 1979, c. 666, §12 (RP). https://library.partnertax.ai/us-me/stat/381 PL 1967, c. 24 (AMD). PL 1969, c. 502, §4 (AMD). PL 1971, c. 107, §1 (AMD). PL 1975, c. 272, §35 (RPR). PL 1977, c. 509, §3 (AMD). PL 1981, c. 698, §178 (AMD). PL 1983, c. 858, §4 (AMD). PL 1983, c. 859, §N4 (AMD). PL 1997, c. 526, §14 (AMD). RR 2013, c. 2, §44 (COR). PL 2019, c. 379, Pt. A, §2 (AMD). https://library.partnertax.ai/us-me/stat/381-A PL 1969, c. 502, §5 (NEW). PL 1971, c. 107, §2 (RP). https://library.partnertax.ai/us-me/stat/382 PL 1969, c. 502, §6 (AMD). PL 1973, c. 620, §11 (AMD). PL 1973, c. 625, §242 (AMD). PL 1973, c. 695, §7 (RPR). PL 2023, c. 523, Pt. A, §4 (AMD). https://library.partnertax.ai/us-me/stat/383 PL 1969, c. 343, §1 (AMD). PL 1969, c. 502, §6 (AMD). PL 1971, c. 544, §122 (RPR). PL 1973, c. 620, §12 (AMD). PL 1973, c. 625, §243 (AMD). PL 1973, c. 695, §7 (RPR). PL 1987, c. 772, §9 (AMD). PL 1989, c. 857, §75 (AMD). PL 1999, c. 487, §1 (RPR). PL 2001, c. 32, §1 (AMD). PL 2021, c. 181, Pt. C, §1 (AMD). PL 2023, c. 523, Pt. A, §5 (AMD). https://library.partnertax.ai/us-me/stat/384 PL 1969, c. 14 (AMD). PL 1973, c. 620, §13 (AMD). PL 1973, c. 695, §8 (RPR). PL 1975, c. 623, §52 (AMD). PL 2019, c. 501, §17 (AMD). https://library.partnertax.ai/us-me/stat/451 PL 1965, c. 345 (AMD). PL 1969, c. 502, §7 (AMD). P&SL 1971, c. 117, §D (AMD). PL 1971, c. 616, §6 (AMD). PL 1973, c. 308, §19 (AMD). PL 1973, c. 556, §6 (RPR). PL 1973, c. 783, §45 (RPR). PL 1975, c. 272, §36 (RPR). PL 1975, c. 510, §45 (AMD). PL 1975, c. 660, §5 (RPR). PL 1977, c. 48, §3 (AMD). PL 1977, c. 109 (AMD). PL 1977, c. 564, §131A (AMD). IB 1977, c. 1, §3 (AMD). PL 1977, c. 698, §5 (AMD). PL 1979, c. 666, §13 (AMD). https://library.partnertax.ai/us-me/stat/451-A PL 1977, c. 98, §8 (NEW). PL 1977, c. 625, §9 (RP). https://library.partnertax.ai/us-me/stat/452 PL 1975, c. 272, §37 (RPR). PL 1975, c. 510, §46 (AMD). PL 1975, c. 660, §5 (RPR). IB 1977, c. 1, §4 (AMD). PL 1977, c. 48, §4 (AMD). PL 1979, c. 666, §14 (RP). https://library.partnertax.ai/us-me/stat/453 PL 1971, c. 616, §7 (AMD). PL 1973, c. 556, §7 (RPR). PL 1973, c. 783, §46 (RPR). PL 1975, c. 272, §38 (RPR). PL 1975, c. 660, §5 (RPR). PL 1975, c. 754, §6 (AMD). IB 1977, c. 1, §5 (RP). PL 1977, c. 530, §2 (AMD). https://library.partnertax.ai/us-me/stat/453-A PL 1975, c. 754, §7 (NEW). IB 1977, c. 1, §6 (RP). https://library.partnertax.ai/us-me/stat/454 PL 1969, c. 502, §8 (AMD). PL 1973, c. 625, §244 (AMD). https://library.partnertax.ai/us-me/stat/455 PL 1973, c. 592, §4A (NEW). PL 1979, c. 127, §194 (RP). https://library.partnertax.ai/us-me/stat/456 PL 1973, c. 592, §4A (NEW). PL 1973, c. 788, §179 (AMD). PL 1979, c. 127, §195 (RP). https://library.partnertax.ai/us-me/stat/457 PL 1987, c. 507, §1 (NEW). PL 1987, c. 769, §A150 (AMD). PL 1991, c. 9, §EE (RPR). PL 1991, c. 121, §B2 (AMD). PL 1991, c. 121, §B18 (AFF). PL 1991, c. 846, §7 (AMD). PL 1999, c. 731, §§W1-3 (AMD). PL 1999, c. 731, §W4 (AFF). PL 1999, c. 732, §§H1,2 (AMD). PL 1999, c. 732, §H3 (AFF). PL 2001, c. 396, §12 (AMD). PL 2001, c. 559, §H1 (AMD). PL 2007, c. 693, §12 (AMD). PL 2009, c. 1, Pt. P, §1 (AMD). PL 2009, c. 1, Pt. P, §2 (AFF). PL 2009, c. 213, Pt. P, §1 (AMD). PL 2009, c. 213, Pt. P, §3 (AFF). https://library.partnertax.ai/us-me/stat/458 PL 1987, c. 507, §1 (NEW). PL 2011, c. 430, §2 (AMD). https://library.partnertax.ai/us-me/stat/471 PL 1973, c. 620, §10 (NEW). PL 1975, c. 545, §14 (AMD). https://library.partnertax.ai/us-me/stat/471-A PL 1995, c. 262, §3 (NEW). https://library.partnertax.ai/us-me/stat/472 PL 1973, c. 620, §10 (NEW). PL 1975, c. 545, §14 (AMD). PL 2025, c. 113, Pt. D, §7 (AMD). https://library.partnertax.ai/us-me/stat/473 PL 1973, c. 620, §10 (NEW). PL 1975, c. 19, §4 (AMD). PL 1997, c. 526, §14 (AMD). https://library.partnertax.ai/us-me/stat/474 PL 1973, c. 620, §10 (NEW). PL 1975, c. 19, §5 (AMD). PL 2025, c. 113, Pt. D, §8 (AMD). https://library.partnertax.ai/us-me/stat/475 PL 1973, c. 620, §10 (NEW). PL 1975, c. 272, §39 (AMD). PL 1977, c. 509, §4 (RP). https://library.partnertax.ai/us-me/stat/476 PL 1973, c. 620, §10 (NEW). PL 1975, c. 272, §40 (AMD). PL 1977, c. 509, §4 (RP). https://library.partnertax.ai/us-me/stat/477 PL 1973, c. 620, §10 (NEW). PL 1975, c. 19, §6 (AMD). PL 1975, c. 272, §41 (AMD). PL 1977, c. 509, §4 (RP). https://library.partnertax.ai/us-me/stat/478 PL 1973, c. 460, §18 (AMD). PL 1973, c. 620, §10 (NEW). PL 1977, c. 509, §4 (RP). https://library.partnertax.ai/us-me/stat/479 PL 1973, c. 460, §18 (AMD). PL 1973, c. 620, §10 (NEW). PL 1977, c. 509, §4 (RP). https://library.partnertax.ai/us-me/stat/480 PL 1973, c. 620, §10 (NEW). PL 1977, c. 509, §4 (RP). https://library.partnertax.ai/us-me/stat/481 PL 1973, c. 620, §10 (NEW). PL 1977, c. 509, §4 (RP). https://library.partnertax.ai/us-me/stat/482 PL 1973, c. 620, §10 (NEW). PL 1977, c. 509, §4 (RP). https://library.partnertax.ai/us-me/stat/483 PL 1973, c. 620, §10 (NEW). PL 1977, c. 509, §4 (RP). https://library.partnertax.ai/us-me/stat/484 PL 1973, c. 620, §10 (NEW). PL 1975, c. 272, §42 (AMD). PL 1977, c. 509, §4 (RP). https://library.partnertax.ai/us-me/stat/485 PL 1973, c. 620, §10 (NEW). PL 1977, c. 509, §4 (RP). https://library.partnertax.ai/us-me/stat/486 PL 1973, c. 620, §10 (NEW). PL 1973, c. 695, §§9,10,11 (AMD). PL 1975, c. 19, §7 (AMD). PL 1975, c. 272, §43 (AMD). PL 1975, c. 765, §§7,7A,8,9 (AMD). PL 1983, c. 812, §§268,269 (AMD). PL 1985, c. 764, §11 (RP). https://library.partnertax.ai/us-me/stat/501 PL 2021, c. 275, §54 (AMD). PL 2021, c. 630, Pt. C, §1 (AMD). PL 2025, c. 113, Pt. D, §9 (AMD). RR 2025, c. 1, Pt. F, §2 (COR). https://library.partnertax.ai/us-me/stat/502 PL 1979, c. 666, §15 (AMD). PL 1985, c. 568 (AMD). PL 1997, c. 216, §1 (AMD). https://library.partnertax.ai/us-me/stat/503 2026-06-25 https://library.partnertax.ai/us-me/stat/504 PL 2025, c. 113, Pt. D, §10 (AMD). https://library.partnertax.ai/us-me/stat/505 PL 1971, c. 367 (AMD). PL 1973, c. 66, §4 (AMD). PL 1973, c. 708 (AMD). PL 1979, c. 541, §A218 (AMD). PL 1983, c. 480, §A40 (AMD). PL 1995, c. 57, §4 (AMD). PL 2001, c. 635, §§1,2 (AMD). PL 2005, c. 332, §12 (AMD). PL 2011, c. 380, Pt. FFF, §1 (AMD). https://library.partnertax.ai/us-me/stat/506 PL 1993, c. 422, §2 (AMD). https://library.partnertax.ai/us-me/stat/506-A PL 1985, c. 333, §§2,3 (NEW). PL 1995, c. 57, §5 (AMD). PL 2009, c. 434, §14 (AMD). PL 2019, c. 379, Pt. A, §3 (AMD). https://library.partnertax.ai/us-me/stat/507 PL 1983, c. 855, §3 (NEW). PL 1985, c. 227 (AMD). PL 1985, c. 376 (AMD). PL 1997, c. 643, §HHH2 (AMD). PL 1997, c. 643, §HHH10 (AFF). PL 2007, c. 432, §1 (RPR). PL 2007, c. 432, §2 (AFF). https://library.partnertax.ai/us-me/stat/508 PL 2007, c. 627, §12 (NEW). https://library.partnertax.ai/us-me/stat/551 PL 1967, c. 271, §1 (AMD). PL 1971, c. 235, §1 (AMD). PL 1975, c. 252, §14 (AMD). PL 2007, c. 627, §13 (AMD). https://library.partnertax.ai/us-me/stat/552 2026-06-25 https://library.partnertax.ai/us-me/stat/553 2026-06-25 https://library.partnertax.ai/us-me/stat/554 2026-06-25 https://library.partnertax.ai/us-me/stat/555 PL 2019, c. 401, Pt. A, §7 (AMD). PL 2019, c. 401, Pt. A, §19 (AFF). https://library.partnertax.ai/us-me/stat/556 PL 2019, c. 501, §18 (AMD). https://library.partnertax.ai/us-me/stat/557 2026-06-25 https://library.partnertax.ai/us-me/stat/557-A PL 1987, c. 617 (NEW). PL 1993, c. 422, §3 (AMD). https://library.partnertax.ai/us-me/stat/558 PL 1981, c. 23 (RPR). https://library.partnertax.ai/us-me/stat/558-A PL 2007, c. 687, §1 (NEW). PL 2013, c. 588, Pt. C, §19 (AMD). https://library.partnertax.ai/us-me/stat/559 PL 1979, c. 540, §§42A,42B (AMD). PL 2025, c. 113, Pt. D, §11 (AMD). https://library.partnertax.ai/us-me/stat/560 2026-06-25 https://library.partnertax.ai/us-me/stat/561 PL 1969, c. 5 (AMD). https://library.partnertax.ai/us-me/stat/562 2026-06-25 https://library.partnertax.ai/us-me/stat/563 2026-06-25 https://library.partnertax.ai/us-me/stat/564 PL 2025, c. 113, Pt. D, §12 (AMD). https://library.partnertax.ai/us-me/stat/565 PL 1965, c. 426, §1 (NEW). PL 1973, c. 592, §5 (RP). PL 1973, c. 645, §1 (REEN). PL 1977, c. 549, §1 (RP). https://library.partnertax.ai/us-me/stat/571 PL 1971, c. 616, §8 (NEW). https://library.partnertax.ai/us-me/stat/572 PL 1971, c. 616, §8 (NEW). PL 1973, c. 308, §1 (AMD). PL 1979, c. 127, §196 (AMD). https://library.partnertax.ai/us-me/stat/573 PL 1971, c. 616, §8 (NEW). PL 1973, c. 308, §2 (AMD). PL 1979, c. 378, §6 (AMD). PL 1981, c. 517, §3 (AMD). PL 1981, c. 625, §1 (AMD). PL 1981, c. 711, §§3,4 (AMD). PL 1989, c. 555, §14 (AMD). PL 1991, c. 428, §2 (AMD). PL 1993, c. 452, §§1,2 (AMD). PL 1995, c. 236, §§1-3 (AMD). PL 2011, c. 618, §1 (AMD). https://library.partnertax.ai/us-me/stat/574 PL 1971, c. 616, §8 (NEW). PL 1973, c. 308, §3 (AMD). PL 1981, c. 517, §4 (AMD). PL 1981, c. 625, §2 (AMD). PL 1989, c. 555, §15 (RP). https://library.partnertax.ai/us-me/stat/574-A PL 1987, c. 755 (NEW). PL 1989, c. 508, §9 (AMD). PL 2007, c. 627, §14 (AMD). https://library.partnertax.ai/us-me/stat/574-B PL 1989, c. 555, §16 (NEW). PL 1989, c. 637, §4 (AMD). PL 1993, c. 452, §3 (AMD). PL 1993, c. 576, §1 (AMD). PL 1995, c. 8, §1 (AMD). PL 1995, c. 236, §§4,5 (AMD). PL 1999, c. 33, §1 (AMD). PL 2001, c. 603, §4 (AMD). PL 2007, c. 438, §12 (AMD). PL 2009, c. 434, §15 (AMD). PL 2011, c. 618, §2 (AMD). https://library.partnertax.ai/us-me/stat/574-C PL 2011, c. 618, §3 (NEW). https://library.partnertax.ai/us-me/stat/575 PL 1971, c. 616, §8 (NEW). PL 1973, c. 460, §18 (AMD). PL 1985, c. 785, §A109 (AMD). PL 2007, c. 627, §15 (RPR). https://library.partnertax.ai/us-me/stat/678 PL 1989, c. 534, §B1 (NEW). PL 1989, c. 753, §7 (RPR). PL 1991, c. 15 (RP). PL 1991, c. 546, §40 (AFF). https://library.partnertax.ai/us-me/stat/681 PL 1997, c. 643, §HHH3 (NEW). PL 1997, c. 643, §HHH10 (AFF). PL 2005, c. 647, §§1-3 (AMD). PL 2005, c. 647, §5 (AFF). PL 2009, c. 418, §1 (AMD). PL 2009, c. 418, §3 (AFF). https://library.partnertax.ai/us-me/stat/682 PL 1997, c. 643, §HHH3 (NEW). PL 1997, c. 643, §HHH10 (AFF). https://library.partnertax.ai/us-me/stat/683 PL 1997, c. 643, §HHH3 (NEW). PL 1997, c. 643, §HHH10 (AFF). PL 2003, c. 20, §§BB1,2 (AMD). PL 2003, c. 20, §BB3 (AFF). PL 2005, c. 2, §§F1-3 (AMD). PL 2005, c. 2, §F5 (AFF). PL 2005, c. 647, §4 (AMD). PL 2005, c. 647, §5 (AFF). PL 2009, c. 213, Pt. YYY, §1 (AMD). PL 2009, c. 213, Pt. YYY, §2 (AFF). PL 2009, c. 652, Pt. A, §63 (AFF). PL 2013, c. 416, §3 (AMD). PL 2015, c. 267, Pt. J, §§1-3 (AMD). PL 2015, c. 390, §2 (AMD). PL 2017, c. 284, Pt. G, §1 (AMD). PL 2017, c. 478, §1 (AMD). PL 2019, c. https://library.partnertax.ai/us-me/stat/684 PL 1997, c. 643, §HHH3 (NEW). PL 1997, c. 643, §HHH10 (AFF). PL 2003, c. 13, §1 (AMD). PL 2007, c. 438, §21 (AMD). PL 2009, c. 418, §2 (AMD). PL 2009, c. 418, §3 (AFF). PL 2025, c. 113, Pt. A, §2 (AMD). https://library.partnertax.ai/us-me/stat/685 PL 1997, c. 643, §HHH3 (NEW). PL 1997, c. 643, §HHH10 (AFF). PL 2005, c. 2, §F4 (AMD). PL 2005, c. 2, §F5 (AFF). PL 2009, c. 571, Pt. MM, §1 (AMD). PL 2009, c. 571, Pt. MM, §2 (AFF). PL 2015, c. 267, Pt. J, §4 (AMD). PL 2015, c. 390, §§3, 4 (AMD). PL 2017, c. 284, Pt. G, §2 (AMD). PL 2019, c. 343, Pt. H, §4 (AMD). PL 2021, c. 398, Pt. PPPP, §3 (AMD). PL 2023, c. 412, Pt. II, §1 (AMD). https://library.partnertax.ai/us-me/stat/686 PL 1997, c. 643, §HHH3 (NEW). PL 1997, c. 643, §HHH10 (AFF). PL 2019, c. 607, Pt. A, §6 (AMD). https://library.partnertax.ai/us-me/stat/687 PL 1997, c. 643, §HHH3 (NEW). PL 1997, c. 643, §HHH10 (AFF). https://library.partnertax.ai/us-me/stat/688 PL 1997, c. 643, §HHH3 (NEW). PL 1997, c. 643, §HHH10 (AFF). https://library.partnertax.ai/us-me/stat/689 PL 1997, c. 643, §HHH3 (NEW). PL 1997, c. 643, §HHH10 (AFF). PL 2021, c. 181, Pt. C, §5 (AMD). https://library.partnertax.ai/us-me/stat/691 PL 2005, c. 623, §1 (NEW). PL 2007, c. 437, §8 (AMD). PL 2009, c. 487, Pt. B, §14 (AMD). PL 2009, c. 571, Pt. II, §1 (AMD). PL 2009, c. 571, Pt. II, §5 (AFF). PL 2017, c. 170, Pt. B, §7 (AMD). PL 2017, c. 211, Pt. A, §10 (AMD). PL 2017, c. 475, Pt. A, §61 (AMD). PL 2019, c. 379, Pt. A, §4 (AMD). PL 2019, c. 659, Pt. B, §§1, 2 (AMD). PL 2023, c. 588, §§3-5 (AMD). PL 2023, c. 588, §7 (AFF). PL 2025, c. 467, §1 (AMD). PL 2025, c. 467, §3 (AFF). https://library.partnertax.ai/us-me/stat/692 PL 2005, c. 623, §1 (NEW). PL 2007, c. 438, §§22, 23 (AMD). PL 2007, c. 627, §24 (AMD). https://library.partnertax.ai/us-me/stat/693 PL 2005, c. 623, §1 (NEW). PL 2007, c. 435, §1 (AMD). PL 2007, c. 437, §9 (AMD). PL 2007, c. 695, Pt. A, §43 (AMD). PL 2013, c. 368, Pt. O, §§7, 8 (AMD). PL 2013, c. 368, Pt. O, §12 (AFF). PL 2013, c. 385, §§2, 3 (AFF). PL 2013, c. 544, §§1, 2 (AMD). PL 2013, c. 544, §7 (AFF). PL 2017, c. 170, Pt. B, §8 (AMD). PL 2025, c. 271, Pt. A, §2 (AMD). https://library.partnertax.ai/us-me/stat/694 PL 2005, c. 623, §1 (NEW). PL 2007, c. 438, §§24, 25 (AMD). PL 2007, c. 627, §§25-28 (AMD). PL 2013, c. 368, Pt. O, §§9, 10 (AMD). PL 2013, c. 368, Pt. O, §12 (AFF). PL 2013, c. 385, §§2, 3 (AFF). PL 2013, c. 544, §§3, 4 (AMD). PL 2013, c. 544, §7 (AFF). PL 2021, c. 253, Pt. C, §2 (AMD). PL 2023, c. 441, Pt. B, §3 (AMD). PL 2023, c. 441, Pt. B, §7 (AFF). https://library.partnertax.ai/us-me/stat/695 PL 2005, c. 623, §1 (NEW). https://library.partnertax.ai/us-me/stat/696 PL 2005, c. 623, §1 (NEW). PL 2017, c. 211, Pt. A, §11 (AMD). https://library.partnertax.ai/us-me/stat/697 PL 2005, c. 623, §1 (NEW). PL 2017, c. 211, Pt. A, §11 (AMD). PL 2021, c. 181, Pt. C, §6 (AMD). https://library.partnertax.ai/us-me/stat/698 PL 2005, c. 623, §1 (NEW). PL 2017, c. 211, Pt. A, §12 (RP). https://library.partnertax.ai/us-me/stat/699 PL 2005, c. 623, §1 (NEW). https://library.partnertax.ai/us-me/stat/700 PL 2005, c. 623, §1 (NEW). https://library.partnertax.ai/us-me/stat/700-A PL 2005, c. 623, §1 (NEW). https://library.partnertax.ai/us-me/stat/700-B PL 2005, c. 623, §1 (NEW). PL 2009, c. 213, Pt. S, §10 (AMD). PL 2009, c. 213, Pt. S, §16 (AFF). https://library.partnertax.ai/us-me/stat/701 PL 1973, c. 620, §14 (AMD). https://library.partnertax.ai/us-me/stat/701-A PL 1969, c. 246 (NEW). PL 1985, c. 764, §13 (AMD). PL 1993, c. 317, §1 (AMD). PL 1993, c. 317, §2 (AFF). PL 1999, c. 478, §2 (AMD). PL 2007, c. 389, §1 (AMD). PL 2021, c. 663, §§1, 2 (AMD). PL 2023, c. 441, Pt. B, §4 (AMD). PL 2023, c. 441, Pt. B, §7 (AFF). https://library.partnertax.ai/us-me/stat/702 PL 1973, c. 620, §14 (AMD). https://library.partnertax.ai/us-me/stat/703 PL 1973, c. 620, §14 (AMD). PL 1991, c. 270, §4 (AMD). PL 2021, c. 275, §55 (AMD). https://library.partnertax.ai/us-me/stat/704 PL 1977, c. 696, §267 (RPR). PL 2025, c. 113, Pt. D, §21 (AMD). https://library.partnertax.ai/us-me/stat/705 PL 1973, c. 620, §15 (AMD). PL 2021, c. 531, Pt. B, §2 (AMD). https://library.partnertax.ai/us-me/stat/706 PL 1969, c. 579, §§3-5 (AMD). PL 1973, c. 536, §23 (AMD). PL 1973, c. 620, §16 (AMD). PL 1973, c. 695, §12 (RPR). PL 1975, c. 623, §54 (AMD). PL 1977, c. 509, §13 (RPR). PL 1981, c. 30, §§1,2 (AMD). PL 2013, c. 544, §5 (AMD). PL 2013, c. 544, §7 (AFF). PL 2017, c. 367, §4 (RP). https://library.partnertax.ai/us-me/stat/706-A PL 2017, c. 367, §5 (NEW). PL 2021, c. 630, Pt. B, §3 (AMD). https://library.partnertax.ai/us-me/stat/707 PL 1981, c. 706, §10 (AMD). PL 2005, c. 218, §9 (AMD). PL 2025, c. 113, Pt. D, §22 (AMD). https://library.partnertax.ai/us-me/stat/708 PL 1973, c. 620, §17 (AMD). https://library.partnertax.ai/us-me/stat/708-A PL 1973, c. 620, §18 (NEW). PL 1987, c. 497, §13 (RP). https://library.partnertax.ai/us-me/stat/709 PL 1969, c. 433, §97 (AMD). PL 1971, c. 46, §1 (AMD). PL 1973, c. 66, §9 (AMD). PL 1975, c. 651, §7 (AMD). PL 2025, c. 113, Pt. D, §23 (AMD). https://library.partnertax.ai/us-me/stat/709-A PL 1973, c. 620, §19 (NEW). PL 1973, c. 788, §184 (AMD). PL 2025, c. 113, Pt. D, §24 (AMD). https://library.partnertax.ai/us-me/stat/709-B PL 1977, c. 48, §5 (NEW). PL 1977, c. 625, §10 (RP). https://library.partnertax.ai/us-me/stat/710 PL 1973, c. 66, §9 (AMD). PL 1973, c. 620, §20 (AMD). PL 1973, c. 695, §13 (AMD). https://library.partnertax.ai/us-me/stat/711 PL 1973, c. 620, §20 (AMD). PL 1973, c. 695, §14 (AMD). PL 1977, c. 509, §§14,15 (AMD). PL 2005, c. 187, §1 (AMD). https://library.partnertax.ai/us-me/stat/712 PL 1973, c. 620, §20 (AMD). PL 1973, c. 695, §14 (AMD). https://library.partnertax.ai/us-me/stat/713 PL 1973, c. 66, §10 (AMD). PL 1973, c. 620, §20 (AMD). PL 1973, c. 695, §15 (AMD). PL 1979, c. 31 (AMD). PL 1979, c. 612 (AMD). PL 2017, c. 367, §6 (AMD). https://library.partnertax.ai/us-me/stat/713-A PL 1987, c. 289 (NEW). https://library.partnertax.ai/us-me/stat/713-B PL 1993, c. 452, §6 (NEW). PL 2021, c. 630, Pt. C, §10 (AMD). https://library.partnertax.ai/us-me/stat/714 PL 1971, c. 478, §2 (NEW). PL 1987, c. 737, §§C78,C106 (AMD). PL 1989, c. 6 (AMD). PL 1989, c. 9, §2 (AMD). PL 1989, c. 104, §§C8,C10 (AMD). https://library.partnertax.ai/us-me/stat/721 PL 1989, c. 411, §§1, 2 (NEW). PL 1989, c. 871, §4 (RP). PL 1989, c. 871, §23 (AFF). PL 1991, c. 546, §§38, 44 (AFF). https://library.partnertax.ai/us-me/stat/722 PL 1989, c. 411, §§1,2 (NEW). PL 1989, c. 871, §4 (RP). PL 1989, c. 871, §23 (AFF). PL 1991, c. 546, §§38, 44 (AFF). https://library.partnertax.ai/us-me/stat/723 PL 1989, c. 411, §§1,2 (NEW). PL 1989, c. 871, §4 (RP). PL 1989, c. 871, §23 (AFF). PL 1991, c. 546, §§38, 44 (AFF). https://library.partnertax.ai/us-me/stat/724 PL 1989, c. 411, §§1,2 (NEW). PL 1989, c. 871, §4 (RP). PL 1989, c. 871, §23 (AFF). PL 1991, c. 546, §§38, 44 (AFF). https://library.partnertax.ai/us-me/stat/725 PL 1989, c. 411, §§1,2 (NEW). PL 1989, c. 871, §4 (RP). PL 1989, c. 871, §23 (AFF). PL 1991, c. 546, §§38, 44 (AFF). https://library.partnertax.ai/us-me/stat/726 PL 1989, c. 411, §§1,2 (NEW). PL 1989, c. 871, §4 (RP). PL 1989, c. 871, §23 (AFF). PL 1991, c. 546, §§38, 44 (AFF). https://library.partnertax.ai/us-me/stat/751 PL 2021, c. 531, Pt. B, §3 (AMD). https://library.partnertax.ai/us-me/stat/752 PL 2025, c. 113, Pt. D, §25 (AMD). https://library.partnertax.ai/us-me/stat/753 PL 1973, c. 66, §§11-14 (AMD). PL 1973, c. 620, §§21-23 (AMD). PL 1973, c. 625, §245 (AMD). PL 1973, c. 695, §16 (AMD). PL 1975, c. 33 (RPR). P&SL 1975, c. 78, §21 (AMD). https://library.partnertax.ai/us-me/stat/754 PL 1973, c. 620, §24 (AMD). PL 1973, c. 695, §17 (AMD). https://library.partnertax.ai/us-me/stat/755 PL 1973, c. 620, §25 (AMD). PL 1973, c. 695, §18 (RPR). PL 2025, c. 113, Pt. D, §26 (AMD). https://library.partnertax.ai/us-me/stat/756 PL 2025, c. 113, Pt. D, §27 (AMD). https://library.partnertax.ai/us-me/stat/757 PL 2025, c. 113, Pt. D, §28 (AMD). https://library.partnertax.ai/us-me/stat/757-A PL 1967, c. 480, §2 (NEW). PL 1969, c. 558, §2 (RP). https://library.partnertax.ai/us-me/stat/758 PL 1973, c. 620, §26 (AMD). https://library.partnertax.ai/us-me/stat/759 PL 2025, c. 113, Pt. D, §29 (AMD). https://library.partnertax.ai/us-me/stat/759-A PL 2009, c. 193, §3 (NEW). https://library.partnertax.ai/us-me/stat/760 PL 1973, c. 620, §27 (AMD). PL 1973, c. 695, §19 (AMD). PL 2025, c. 113, Pt. D, §30 (AMD). https://library.partnertax.ai/us-me/stat/760-A PL 1991, c. 231 (NEW). https://library.partnertax.ai/us-me/stat/761 PL 2025, c. 113, Pt. D, §31 (AMD). https://library.partnertax.ai/us-me/stat/762 2026-06-25 https://library.partnertax.ai/us-me/stat/575-A PL 2001, c. 603, §5 (NEW). PL 2011, c. 619, §1 (RPR). PL 2011, c. 657, Pt. W, §§5, 7 (REV). PL 2013, c. 405, Pt. A, §23 (REV). https://library.partnertax.ai/us-me/stat/576 PL 1971, c. 616, §8 (NEW). PL 1973, c. 308, §4 (AMD). PL 1973, c. 460, §18 (AMD). PL 1977, c. 509, §5 (AMD). PL 1977, c. 549, §§2-4 (AMD). PL 1977, c. 694, §§678,679 (AMD). PL 1981, c. 517, §§5-7 (AMD). PL 1985, c. 99 (AMD). PL 1997, c. 504, §6 (AMD). PL 2017, c. 170, Pt. B, §3 (AMD). https://library.partnertax.ai/us-me/stat/576-A PL 1973, c. 308, §5 (NEW). https://library.partnertax.ai/us-me/stat/576-B PL 1977, c. 549, §5 (NEW). PL 1977, c. 590 (AMD). PL 1977, c. 694, §§680-685 (AMD). PL 1981, c. 517, §§8,9 (AMD). PL 1981, c. 636 (AMD). PL 1981, c. 706, §§5,6 (AMD). PL 1983, c. 571, §1 (AMD). PL 1985, c. 779, §80 (AMD). PL 1997, c. 504, §7 (RPR). https://library.partnertax.ai/us-me/stat/577 PL 1971, c. 616, §8 (NEW). PL 1973, c. 308, §6 (AMD). PL 1973, c. 406, §18 (AMD). PL 2007, c. 438, §§13-15 (AMD). PL 2011, c. 657, Pt. W, §7 (REV). PL 2013, c. 405, Pt. A, §23 (REV). https://library.partnertax.ai/us-me/stat/578 PL 1971, c. 616, §8 (NEW). PL 1973, c. 308, §§7-9 (AMD). PL 1973, c. 460, §18 (AMD). PL 1975, c. 501 (AMD). PL 1977, c. 282 (AMD). PL 1977, c. 720, §3 (AMD). PL 1981, c. 364, §20A (AMD). PL 1981, c. 517, §§10,11 (AMD). PL 1981, c. 706, §§7,8 (AMD). PL 1987, c. 852, §1 (AMD). PL 1987, c. 861, §40 (AMD). PL 1987, c. 876, §3 (AMD). PL 1989, c. 857, §76 (AMD). PL 1993, c. 452, §4 (AMD). PL 1997, c. 24, §C4 (AMD). PL 1997, c. 24, §C18 (AFF). PL 1999, c. 708, §21 (AMD). PL 2005, c. 457, §CCC1 (AMD). P https://library.partnertax.ai/us-me/stat/579 PL 1971, c. 616, §8 (NEW). PL 1973, c. 308, §§10,11 (AMD). PL 1975, c. 765, §§10,11 (AMD). PL 1977, c. 509, §§6,7 (AMD). PL 1979, c. 666, §16 (RPR). PL 1981, c. 625, §3 (AMD). PL 1981, c. 706, §9 (AMD). PL 1987, c. 852, §2 (AMD). PL 1987, c. 861, §41 (AMD). PL 1989, c. 555, §17 (AMD). PL 2001, c. 603, §6 (AMD). PL 2003, c. 30, §1 (AMD). PL 2007, c. 438, §17 (AMD). PL 2011, c. 240, §6 (AMD). PL 2011, c. 657, Pt. W, §§5, 7 (REV). PL 2013, c. 405, Pt. A, §23 (REV). https://library.partnertax.ai/us-me/stat/580 PL 1971, c. 616, §8 (NEW). https://library.partnertax.ai/us-me/stat/581 PL 1971, c. 616, §8 (NEW). PL 1973, c. 308, §12 (AMD). PL 1975, c. 726, §1 (AMD). PL 1977, c. 509, §§8,9 (AMD). PL 1979, c. 445, §§1,2 (AMD). PL 1981, c. 517, §12 (AMD). PL 1981, c. 663 (AMD). PL 1983, c. 400, §§1,3 (AMD). PL 1987, c. 852, §3 (AMD). PL 1987, c. 861, §41 (AMD). PL 1991, c. 546, §8 (AMD). PL 1991, c. 824, §A71 (AMD). PL 1993, c. 452, §5 (AMD). PL 2007, c. 425, §1 (AMD). PL 2007, c. 438, §18 (RPR). PL 2007, c. 627, §16 (RPR). PL 2009, c. 577, §§1, 2 (AMD). PL 2011, c. 618, §4 (AMD) https://library.partnertax.ai/us-me/stat/581-A PL 1973, c. 308, §13 (NEW). PL 1987, c. 497, §11 (AMD). PL 1987, c. 772, §10 (AMD). PL 2001, c. 305, §1 (AMD). PL 2001, c. 305, §2 (AFF). https://library.partnertax.ai/us-me/stat/581-B PL 1973, c. 308, §13 (NEW). PL 2007, c. 627, §17 (AMD). https://library.partnertax.ai/us-me/stat/581-C PL 1981, c. 711, §5 (NEW). PL 1987, c. 772, §11 (RP). https://library.partnertax.ai/us-me/stat/581-D PL 1983, c. 776, §1 (NEW). PL 1987, c. 772, §12 (AMD). https://library.partnertax.ai/us-me/stat/581-E PL 1989, c. 555, §18 (NEW). PL 2005, c. 358, §4 (RP). https://library.partnertax.ai/us-me/stat/581-F PL 2001, c. 564, §5 (NEW). PL 2011, c. 657, Pt. W, §§5, 7 (REV). PL 2013, c. 405, Pt. A, §23 (REV). https://library.partnertax.ai/us-me/stat/581-G PL 2005, c. 358, §5 (NEW). PL 2011, c. 657, Pt. W, §§5, 7 (REV). PL 2013, c. 405, Pt. A, §23 (REV). https://library.partnertax.ai/us-me/stat/582 PL 1971, c. 616, §8 (NEW). PL 1973, c. 308, §§14-17 (AMD). PL 1977, c. 694, §686 (RP). PL 1977, c. 720, §§4,5 (AMD). PL 1979, c. 541, §A219 (AMD). PL 1979, c. 666, §17 (AMD). https://library.partnertax.ai/us-me/stat/582-A PL 1979, c. 666, §18 (NEW). PL 1997, c. 668, §19 (RP). PL 1997, c. 668, §43 (AFF). https://library.partnertax.ai/us-me/stat/583 PL 1971, c. 616, §8 (NEW). PL 1973, c. 308, §18 (AMD). PL 1973, c. 536, §22 (AMD). PL 1973, c. 592, §6 (AMD). PL 1973, c. 645, §§2,3 (AMD). PL 1977, c. 509, §§10-12 (AMD). PL 1977, c. 549, §§6,7 (AMD). PL 1977, c. 694, §687 (RPR). PL 1977, c. 720, §§6,7 (AMD). PL 1979, c. 520, §2 (RPR). PL 1979, c. 666, §19 (AMD). PL 1985, c. 764, §12 (AMD). https://library.partnertax.ai/us-me/stat/584 PL 1971, c. 616, §8 (NEW). PL 1973, c. 460, §18 (AMD). PL 1975, c. 771, §§400,401 (AMD). PL 1983, c. 812, §270 (AMD). PL 1983, c. 828, §2 (RP). PL 1983, c. 862, §82 (RP). https://library.partnertax.ai/us-me/stat/584-A PL 1971, c. 616, §8 (NEW). https://library.partnertax.ai/us-me/stat/585 PL 1971, c. 548 (NEW). PL 1975, c. 726, §3 (RP). https://library.partnertax.ai/us-me/stat/586 PL 1971, c. 548 (NEW). PL 1971, c. 616, §9 (AMD). PL 1975, c. 326 (AMD). PL 1975, c. 726, §3 (RP). https://library.partnertax.ai/us-me/stat/587 PL 1971, c. 548 (NEW). PL 1975, c. 726, §3 (RP). https://library.partnertax.ai/us-me/stat/588 PL 1971, c. 548 (NEW). PL 1975, c. 726, §3 (RP). https://library.partnertax.ai/us-me/stat/589 PL 1971, c. 548 (NEW). PL 1975, c. 726, §3 (RP). https://library.partnertax.ai/us-me/stat/590 PL 1971, c. 548 (NEW). PL 1975, c. 726, §3 (RP). https://library.partnertax.ai/us-me/stat/591 PL 1971, c. 548 (NEW). PL 1975, c. 726, §3 (RP). https://library.partnertax.ai/us-me/stat/592 PL 1971, c. 548 (NEW). PL 1975, c. 726, §3 (RP). https://library.partnertax.ai/us-me/stat/593 PL 1971, c. 548 (NEW). PL 1975, c. 726, §3 (RP). https://library.partnertax.ai/us-me/stat/594 PL 1971, c. 616, §10 (NEW). PL 1975, c. 726, §3 (RP). https://library.partnertax.ai/us-me/stat/601 2026-06-25 https://library.partnertax.ai/us-me/stat/602 PL 2025, c. 113, Pt. D, §13 (AMD). https://library.partnertax.ai/us-me/stat/603 PL 1967, c. 15, §1 (AMD). PL 1967, c. 90 (AMD). PL 1967, c. 480, §1 (AMD). PL 1971, c. 235, §2 (AMD). PL 1973, c. 592, §§7-11 (AMD). PL 1981, c. 106 (AMD). PL 1981, c. 711, §§6,7 (AMD). PL 1983, c. 776, §2 (AMD). PL 1987, c. 303 (AMD). PL 2007, c. 627, §§18, 19 (AMD). PL 2017, c. 170, Pt. B, §5 (AMD). RR 2021, c. 2, Pt. A, §126 (COR). PL 2025, c. 113, Pt. D, §14 (AMD). PL 2025, c. 469, §8 (AMD). PL 2025, c. 469, §44 (AFF). https://library.partnertax.ai/us-me/stat/604 2026-06-25 https://library.partnertax.ai/us-me/stat/605 PL 1979, c. 540, §43 (AMD). PL 2017, c. 288, Pt. A, §38 (AMD). https://library.partnertax.ai/us-me/stat/606-2 PL 1979, c. 540, §44 (AMD). PL 2017, c. 288, Pt. A, §39 (AMD). PL 2017, c. 402, Pt. C, §103 (AMD). PL 2017, c. 402, Pt. F, §1 (AFF). PL 2019, c. 417, Pt. B, §14 (AFF). https://library.partnertax.ai/us-me/stat/607 PL 2025, c. 113, Pt. D, §15 (AMD). https://library.partnertax.ai/us-me/stat/608 PL 1973, c. 592, §12 (RP). https://library.partnertax.ai/us-me/stat/609 PL 1983, c. 92, §B4 (RP). https://library.partnertax.ai/us-me/stat/610 PL 1983, c. 92, §B5 (RP). https://library.partnertax.ai/us-me/stat/610-A PL 1981, c. 357 (NEW). PL 1983, c. 92, §B6 (RP). PL 1983, c. 632, §B4 (REEN). PL 1987, c. 497, §12 (RP). https://library.partnertax.ai/us-me/stat/611 PL 1987, c. 772, §13 (AMD). PL 2017, c. 367, §3 (AMD). PL 2023, c. 523, Pt. A, §6 (AMD). https://library.partnertax.ai/us-me/stat/612 PL 1983, c. 403, §1 (NEW). PL 1985, c. 218 (AMD). PL 1999, c. 699, §D28 (AMD). PL 1999, c. 699, §D30 (AFF). PL 2003, c. 355, §§1-8 (AMD). PL 2003, c. 355, §§9,10 (AFF). PL 2003, c. 631, §81 (AMD). https://library.partnertax.ai/us-me/stat/613 PL 1991, c. 846, §8 (RP). https://library.partnertax.ai/us-me/stat/651 PL 1965, c. 125 (AMD). PL 1967, c. 115 (AMD). PL 1981, c. 492, §D6 (AMD). PL 1981, c. 595, §4 (AMD). RR 2013, c. 1, §51 (COR). https://library.partnertax.ai/us-me/stat/652 PL 1965, c. 13 (AMD). PL 1967, c. 64 (AMD). PL 1967, c. 372 (AMD). PL 1971, c. 111 (AMD). PL 1971, c. 475 (AMD). PL 1973, c. 719 (AMD). PL 1975, c. 771, §402 (AMD). PL 1977, c. 487 (AMD). PL 1979, c. 467, §§2-7 (AMD). PL 1991, c. 420 (AMD). PL 1993, c. 286, §1 (AMD). PL 1993, c. 286, §2 (AFF). PL 1993, c. 422, §§4,5 (AMD). PL 1993, c. 572, §1 (AMD). RR 1995, c. 2, §93 (COR). PL 1995, c. 366, §1 (AMD). PL 1995, c. 560, §K82 (AMD). PL 1995, c. 560, §K83 (AFF). PL 1997, c. 442, §3 (AMD). PL 1997, c https://library.partnertax.ai/us-me/stat/653 PL 1967, c. 67, §5 (AMD). PL 1967, c. 144 (AMD). PL 1969, c. 110, §§1,2 (AMD). PL 1969, c. 341 (AMD). PL 1969, c. 590, §67 (AMD). PL 1971, c. 368 (AMD). PL 1971, c. 544, §122A (AMD). PL 1973, c. 66, §§5,6 (AMD). PL 1975, c. 432, §3 (AMD). PL 1975, c. 550, §§1-4 (AMD). PL 1977, c. 407 (AMD). PL 1977, c. 569, §§1-3 (AMD). PL 1981, c. 133, §§1-4 (AMD). PL 1981, c. 214, §1 (AMD). PL 1981, c. 523, §1 (AMD). PL 1981, c. 698, §179 (AMD). PL 1985, c. 785, §A110 (AMD). PL 1989, c. 501, §Z (AMD). PL 1989, https://library.partnertax.ai/us-me/stat/654 PL 1973, c. 66, §§7,8 (AMD). PL 1975, c. 247 (AMD). PL 1975, c. 623, §53 (AMD). PL 1975, c. 765, §12 (AMD). PL 1975, c. 770, §202 (AMD). PL 1977, c. 420 (AMD). PL 1979, c. 732, §§24,31 (AMD). PL 1983, c. 777, §2 (AMD). PL 1987, c. 772, §14 (AMD). PL 1993, c. 708, §J13 (AMD). PL 1995, c. 545, §1 (AMD). PL 2003, c. 686, §1 (AMD). PL 2013, c. 416, §1 (RP). https://library.partnertax.ai/us-me/stat/654-A PL 2013, c. 416, §2 (NEW). PL 2019, c. 401, Pt. A, §§8, 9 (AMD). PL 2019, c. 401, Pt. A, §19 (AFF). https://library.partnertax.ai/us-me/stat/655 PL 1965, c. 139 (AMD). PL 1965, c. 331 (AMD). PL 1969, c. 96 (AMD). PL 1969, c. 117 (AMD). PL 1969, c. 414, §5 (AMD). PL 1969, c. 562 (AMD). PL 1971, c. 524, §1 (AMD). PL 1973, c. 230 (AMD). PL 1973, c. 589 (AMD). PL 1973, c. 592, §13 (AMD). PL 1973, c. 613, §21 (AMD). PL 1973, c. 788, §§180,182 (AMD). PL 1977, c. 263 (AMD). PL 1977, c. 456 (AMD). PL 1983, c. 92, §§A1,B7,B8 (AMD). PL 1983, c. 555, §1 (AMD). PL 1983, c. 632, §§A4,A5,B5 (AMD). PL 1983, c. 777, §3 (AMD). PL 1991, c. 546, §9 (AMD). https://library.partnertax.ai/us-me/stat/656 PL 1971, c. 98, §1 (AMD). PL 1971, c. 524, §2 (AMD). PL 1971, c. 562 (AMD). PL 1971, c. 593, §23 (AMD). PL 1971, c. 618, §12 (AMD). PL 1973, c. 261 (AMD). PL 1975, c. 765, §13 (AMD). PL 1977, c. 542, §2 (AMD). PL 1979, c. 467, §8 (AMD). PL 1981, c. 711, §8 (AMD). PL 1983, c. 555, §§2,3 (AMD). PL 1983, c. 777, §4 (AMD). PL 1985, c. 298 (AMD). PL 1989, c. 890, §§A9,40 (AMD). PL 1991, c. 546, §10 (AMD). PL 1995, c. 504, §B9 (AMD). PL 1999, c. 530, §9 (AMD). PL 2007, c. 438, §20 (AMD). PL 2011, c. 6 https://library.partnertax.ai/us-me/stat/657 PL 1969, c. 444 (NEW). PL 1971, c. 503, §2 (RP). https://library.partnertax.ai/us-me/stat/658 PL 1969, c. 444 (NEW). PL 1971, c. 503, §2 (RP). https://library.partnertax.ai/us-me/stat/659 PL 1969, c. 444 (NEW). PL 1971, c. 503, §2 (RP). https://library.partnertax.ai/us-me/stat/660 PL 1977, c. 490, §3 (NEW). PL 1977, c. 696, §266 (AMD). PL 1979, c. 687, §4 (RPR). PL 2001, c. 396, §14 (RP). https://library.partnertax.ai/us-me/stat/661 PL 1981, c. 133, §5 (NEW). PL 1981, c. 523, §2 (AMD). PL 1985, c. 459, §B4 (AMD). PL 2021, c. 181, Pt. C, §4 (AMD). https://library.partnertax.ai/us-me/stat/671 PL 1989, c. 534, §B1 (NEW). PL 1991, c. 15 (RP). PL 1991, c. 546, §40 (AFF). https://library.partnertax.ai/us-me/stat/672 PL 1989, c. 534, §B1 (NEW). PL 1989, c. 753, §§1,2 (AMD). PL 1991, c. 15 (RP). PL 1991, c. 546, §40 (AFF). https://library.partnertax.ai/us-me/stat/673 PL 1989, c. 534, §B1 (NEW). PL 1989, c. 753, §§3,4 (AMD). PL 1989, c. 871, §3 (AMD). PL 1989, c. 875, §E46 (AMD). PL 1991, c. 15 (RP). PL 1991, c. 546, §40 (AFF). https://library.partnertax.ai/us-me/stat/674 PL 1989, c. 534, §B1 (NEW). PL 1991, c. 15 (RP). PL 1991, c. 546, §40 (AFF). https://library.partnertax.ai/us-me/stat/675 PL 1989, c. 534, §B1 (NEW). PL 1989, c. 753, §5 (AMD). PL 1991, c. 15 (RP). PL 1991, c. 546, §40 (AFF). https://library.partnertax.ai/us-me/stat/676 PL 1989, c. 534, §B1 (NEW). PL 1989, c. 753, §6 (AMD). PL 1991, c. 15 (RP). PL 1991, c. 546, §40 (AFF). https://library.partnertax.ai/us-me/stat/677 PL 1989, c. 534, §B1 (NEW). PL 1989, c. 753, §7 (RPR). PL 1991, c. 15 (RP). PL 1991, c. 546, §40 (AFF). https://library.partnertax.ai/us-me/stat/763 PL 1967, c. 358 (AMD). PL 1973, c. 620, §28 (AMD). PL 1973, c. 695, §20 (AMD). PL 2025, c. 113, Pt. D, §32 (AMD). https://library.partnertax.ai/us-me/stat/764 PL 2025, c. 113, Pt. D, §33 (AMD). https://library.partnertax.ai/us-me/stat/765 PL 2025, c. 113, Pt. D, §34 (AMD). https://library.partnertax.ai/us-me/stat/766 PL 1973, c. 620, §§29-30 (AMD). PL 1975, c. 765, §14 (RPR). https://library.partnertax.ai/us-me/stat/801 PL 1973, c. 620, §31 (AMD). PL 1973, c. 695, §21 (AMD). https://library.partnertax.ai/us-me/stat/802 PL 2025, c. 113, Pt. D, §35 (AMD). https://library.partnertax.ai/us-me/stat/803 PL 2025, c. 113, Pt. D, §36 (AMD). https://library.partnertax.ai/us-me/stat/841 PL 1973, c. 66, §15 (AMD). PL 1975, c. 765, §§14-A (AMD). PL 1977, c. 44, §1 (AMD). PL 1977, c. 479, §15 (AMD). PL 1977, c. 509, §16 (RPR). PL 1977, c. 694, §§688-692 (AMD). PL 1979, c. 73 (RPR). PL 1987, c. 70 (AMD). PL 1987, c. 772, §§15,16 (AMD). PL 1989, c. 508, §10 (AMD). PL 1991, c. 16, §1 (AMD). PL 1991, c. 16, §2 (AFF). PL 1993, c. 133, §1 (AMD). PL 1999, c. 521, §A4 (AMD). PL 2001, c. 396, §15 (AMD). PL 2005, c. 169, §1 (AMD). PL 2005, c. 218, §10 (AMD). PL 2011, c. 552, §1 (AMD). PL 20 https://library.partnertax.ai/us-me/stat/841-A PL 1973, c. 620, §32 (NEW). PL 1973, c. 695, §§22,23 (AMD). PL 1973, c. 788, §185 (AMD). PL 1977, c. 44, §§2,3 (AMD). PL 1977, c. 479, §16 (AMD). PL 1977, c. 509, §16 (RP). https://library.partnertax.ai/us-me/stat/841-B PL 1979, c. 666, §20 (NEW). PL 1983, c. 556, §17 (AMD). PL 1983, c. 812, §271 (AMD). PL 1983, c. 855, §4 (AMD). PL 1985, c. 295, §54 (RPR). PL 1985, c. 764, §14 (RP). PL 1985, c. 785, §A111 (AMD). PL 1985, c. 819, §A37 (RP). https://library.partnertax.ai/us-me/stat/841-C PL 1979, c. 666, §21 (NEW). PL 1983, c. 556, §18 (AMD). PL 1983, c. 855, §5 (AMD). PL 1985, c. 764, §15 (RP). https://library.partnertax.ai/us-me/stat/842 PL 1977, c. 509, §17 (AMD). PL 1985, c. 764, §16 (AMD). PL 1987, c. 772, §17 (AMD). PL 1991, c. 546, §11 (AMD). PL 2001, c. 396, §16 (AMD). PL 2013, c. 182, §1 (AMD). https://library.partnertax.ai/us-me/stat/843 PL 1973, c. 536, §24 (AMD). PL 1973, c. 625, §246 (AMD). PL 1977, c. 509, §18 (RPR). PL 1977, c. 694, §693 (AMD). PL 1981, c. 30, §§3,4 (AMD). PL 1981, c. 364, §21 (AMD). PL 1981, c. 698, §180 (AMD). PL 1985, c. 764, §17 (AMD). PL 1991, c. 546, §12 (AMD). PL 1993, c. 242, §1 (AMD). PL 1993, c. 395, §12 (AMD). PL 1995, c. 262, §4 (AMD). PL 2001, c. 396, §17 (AMD). PL 2001, c. 436, §1 (AMD). PL 2001, c. 436, §2 (AFF). PL 2009, c. 434, §16 (AMD). PL 2019, c. 379, Pt. A, §5 (AMD). PL 2021, c. 531, P https://library.partnertax.ai/us-me/stat/843-A PL 1965, c. 426, §2 (NEW). PL 1973, c. 592, §15 (RP). PL 1973, c. 625, §247 (AMD). PL 1973, c. 645, §4 (REEN). PL 1977, c. 549, §8 (RP). https://library.partnertax.ai/us-me/stat/843-B PL 1965, c. 426, §2 (NEW). PL 1973, c. 592, §15 (RP). PL 1973, c. 645, §5 (REEN). PL 1977, c. 549, §8 (RP). https://library.partnertax.ai/us-me/stat/844 PL 1973, c. 536, §25 (AMD). PL 1973, c. 592, §16 (RP). PL 1973, c. 625, §248 (AMD). PL 1973, c. 645, §6 (RPR). PL 1977, c. 509, §19 (AMD). PL 1979, c. 666, §22 (AMD). PL 1981, c. 30, §5 (AMD). PL 1981, c. 364, §22 (AMD). PL 1985, c. 764, §18 (RPR). PL 1985, c. 819, §§A38,39 (AMD). PL 1991, c. 546, §13 (AMD). PL 1993, c. 242, §2 (AMD). PL 1993, c. 395, §13 (AMD). PL 1995, c. 262, §§5-8 (AMD). PL 2001, c. 396, §18 (AMD). PL 2003, c. 72, §1 (AMD). PL 2003, c. 72, §2 (AFF). PL 2009, c. 434, §17 (AMD https://library.partnertax.ai/us-me/stat/844-A PL 1973, c. 592, §17 (NEW). PL 1973, c. 645, §7 (RP). https://library.partnertax.ai/us-me/stat/844-B PL 1973, c. 592, §17 (NEW). PL 1973, c. 645, §7 (RP). https://library.partnertax.ai/us-me/stat/844-C PL 1973, c. 592, §17 (NEW). PL 1973, c. 645, §7 (RP). https://library.partnertax.ai/us-me/stat/844-D PL 1973, c. 592, §17 (NEW). PL 1973, c. 645, §7 (RP). https://library.partnertax.ai/us-me/stat/844-E PL 1973, c. 460, §18 (AMD). PL 1973, c. 592, §17 (NEW). PL 1973, c. 645, §7 (RP). https://library.partnertax.ai/us-me/stat/844-F PL 1973, c. 592, §17 (NEW). PL 1973, c. 645, §7 (RP). https://library.partnertax.ai/us-me/stat/844-G PL 1973, c. 460, §18 (AMD). PL 1973, c. 592, §17 (NEW). PL 1973, c. 645, §7 (RP). https://library.partnertax.ai/us-me/stat/844-H PL 1973, c. 592, §17 (NEW). PL 1973, c. 645, §7 (RP). https://library.partnertax.ai/us-me/stat/844-I PL 1973, c. 592, §17 (NEW). PL 1973, c. 645, §7 (RP). https://library.partnertax.ai/us-me/stat/844-J PL 1973, c. 592, §17 (NEW). PL 1973, c. 645, §7 (RP). https://library.partnertax.ai/us-me/stat/844-K PL 1973, c. 592, §17 (NEW). PL 1973, c. 645, §7 (RP). https://library.partnertax.ai/us-me/stat/844-L PL 1973, c. 592, §17 (NEW). PL 1973, c. 645, §7 (RP). https://library.partnertax.ai/us-me/stat/844-M PL 1995, c. 262, §9 (NEW). https://library.partnertax.ai/us-me/stat/844-N PL 1995, c. 262, §9 (NEW). https://library.partnertax.ai/us-me/stat/845 PL 1977, c. 509, §20 (AMD). PL 1977, c. 694, §694 (RP). https://library.partnertax.ai/us-me/stat/846 PL 1971, c. 622, §125A (RP). PL 1973, c. 592, §18 (NEW). PL 1973, c. 645, §8 (AMD). PL 1977, c. 694, §695 (RP). https://library.partnertax.ai/us-me/stat/847 PL 1977, c. 694, §696 (RP). https://library.partnertax.ai/us-me/stat/848 PL 1973, c. 592, §19 (AMD). PL 1973, c. 645, §9 (AMD). PL 1977, c. 509, §21 (AMD). PL 1977, c. 694, §697 (RP). https://library.partnertax.ai/us-me/stat/848-A PL 1969, c. 343, §2 (NEW). PL 1973, c. 625, §249 (AMD). PL 1977, c. 509, §22 (RPR). PL 1997, c. 526, §14 (AMD). PL 2001, c. 396, §19 (AMD). https://library.partnertax.ai/us-me/stat/849 PL 1973, c. 592, §20 (AMD). PL 1973, c. 625, §250 (AMD). PL 1973, c. 645, §10 (AMD). PL 1977, c. 509, §23 (RPR). PL 1977, c. 694, §698 (AMD). https://library.partnertax.ai/us-me/stat/850 PL 1985, c. 764, §19 (NEW). PL 1995, c. 262, §10 (RP). https://library.partnertax.ai/us-me/stat/891 PL 2021, c. 531, Pt. B, §5 (AMD). https://library.partnertax.ai/us-me/stat/891-A PL 1973, c. 556, §8 (NEW). https://library.partnertax.ai/us-me/stat/892 PL 1977, c. 27, §7 (AMD). PL 1981, c. 706, §11 (AMD). https://library.partnertax.ai/us-me/stat/892-A PL 1977, c. 27, §8 (NEW). PL 1981, c. 142 (AMD). PL 1983, c. 595 (AMD). PL 1987, c. 737, §§C79,C106 (AMD). PL 1989, c. 6 (AMD). PL 1989, c. 9, §2 (AMD). PL 1989, c. 63 (AMD). PL 1989, c. 104, §§C8,C10 (AMD). https://library.partnertax.ai/us-me/stat/893 PL 2025, c. 113, Pt. D, §40 (AMD). https://library.partnertax.ai/us-me/stat/894 PL 1977, c. 696, §268 (RPR). PL 2025, c. 113, Pt. D, §41 (AMD). https://library.partnertax.ai/us-me/stat/895 PL 1973, c. 620, §33 (AMD). PL 1975, c. 765, §15 (RPR). https://library.partnertax.ai/us-me/stat/896 2026-06-25 https://library.partnertax.ai/us-me/stat/897 2026-06-25 https://library.partnertax.ai/us-me/stat/898 PL 1981, c. 456, §A120 (AMD). PL 1987, c. 736, §56 (AMD). PL 2025, c. 113, Pt. D, §42 (AMD). https://library.partnertax.ai/us-me/stat/899 PL 1973, c. 620, §34 (AMD). PL 1973, c. 695, §24 (AMD). PL 2025, c. 113, Pt. D, §43 (AMD). https://library.partnertax.ai/us-me/stat/900 PL 2025, c. 113, Pt. D, §44 (AMD). https://library.partnertax.ai/us-me/stat/901 PL 2025, c. 113, Pt. D, §45 (AMD). https://library.partnertax.ai/us-me/stat/902 PL 2025, c. 113, Pt. D, §46 (AMD). https://library.partnertax.ai/us-me/stat/903 PL 2025, c. 113, Pt. D, §47 (AMD). https://library.partnertax.ai/us-me/stat/904 2026-06-25 https://library.partnertax.ai/us-me/stat/905 2026-06-25 https://library.partnertax.ai/us-me/stat/906 PL 1985, c. 653 (NEW). https://library.partnertax.ai/us-me/stat/941 PL 1981, c. 706, §12 (AMD). PL 2009, c. 489, §1 (AMD). https://library.partnertax.ai/us-me/stat/942 PL 1973, c. 536, §26 (AMD). PL 1975, c. 770, §§203,204 (AMD). PL 1977, c. 422, §2 (AMD). PL 1977, c. 479, §§17-18 (AMD). PL 1977, c. 630, §§7,8 (AMD). PL 1979, c. 114 (AMD). PL 1979, c. 613, §§1,2 (AMD). PL 1983, c. 407, §§2,3 (AMD). PL 1987, c. 358, §3 (AMD). PL 1991, c. 846, §9 (AMD). PL 1993, c. 422, §6 (AMD). PL 1995, c. 57, §6 (AMD). PL 2009, c. 489, §§2, 3 (AMD). PL 2017, c. 478, §2 (AMD). PL 2019, c. 501, §22 (AMD). PL 2023, c. 579, §1 (AMD). https://library.partnertax.ai/us-me/stat/942-A PL 1987, c. 358, §4 (NEW). PL 1991, c. 846, §§10,11 (AMD). https://library.partnertax.ai/us-me/stat/943 PL 1973, c. 368 (AMD). PL 1975, c. 474, §1 (AMD). PL 1975, c. 770, §205 (AMD). PL 1977, c. 630, §9 (AMD). PL 1981, c. 29 (AMD). PL 1983, c. 407, §4 (AMD). PL 1985, c. 364, §1 (AMD). PL 1985, c. 364, §1 (NEW). PL 1989, c. 766 (AMD). PL 1991, c. 245, §1 (AMD). PL 1991, c. 245, §2 (AFF). PL 1993, c. 373, §4 (AMD). PL 1993, c. 422, §7 (AMD). PL 2011, c. 104, §1 (AMD). PL 2017, c. 288, Pt. A, §41 (AMD). PL 2019, c. 501, §23 (AMD). PL 2021, c. 531, Pt. B, §6 (AMD). PL 2023, c. 523, Pt. A, §7 (AMD). PL https://library.partnertax.ai/us-me/stat/943-A PL 1985, c. 364, §2 (NEW). PL 2005, c. 169, §2 (AMD). PL 2011, c. 624, §2 (AMD). https://library.partnertax.ai/us-me/stat/943-B PL 2009, c. 489, §4 (NEW). PL 2013, c. 588, Pt. C, §20 (AMD). https://library.partnertax.ai/us-me/stat/943-C PL 2017, c. 478, §3 (NEW). PL 2019, c. 401, Pt. A, §10 (AMD). PL 2023, c. 358, §1 (AMD). PL 2023, c. 523, Pt. A, §8 (AMD). PL 2023, c. 640, §3 (AMD). https://library.partnertax.ai/us-me/stat/944 PL 1981, c. 557, §4 (AMD). PL 1987, c. 736, §57 (AMD). PL 2011, c. 104, §2 (AMD). https://library.partnertax.ai/us-me/stat/945 PL 2025, c. 113, Pt. D, §48 (AMD). https://library.partnertax.ai/us-me/stat/1 PL 1981, c. 364, §3 (RP). https://library.partnertax.ai/us-me/stat/2 PL 1981, c. 364, §3 (RP). https://library.partnertax.ai/us-me/stat/3 PL 1967, c. 45 (NEW). PL 1979, c. 520, §1 (AMD). PL 1981, c. 364, §3 (RP). https://library.partnertax.ai/us-me/stat/4 PL 1969, c. 182 (NEW). PL 1981, c. 364, §3 (RP). https://library.partnertax.ai/us-me/stat/5 PL 1971, c. 544, §120-A (NEW). PL 1981, c. 364, §3 (RP). https://library.partnertax.ai/us-me/stat/6 PL 1977, c. 74, §2 (NEW). PL 1977, c. 477, §1 (NEW). PL 1977, c. 696, §264 (RP). PL 1981, c. 364, §3 (RP). https://library.partnertax.ai/us-me/stat/6-A PL 1977, c. 696, §264A (NEW). PL 1981, c. 364, §3 (RP). https://library.partnertax.ai/us-me/stat/7 PL 1977, c. 135, §2 (NEW). PL 1979, c. 127, §192 (AMD). PL 1981, c. 364, §3 (RP). https://library.partnertax.ai/us-me/stat/31 PL 1981, c. 312 (NEW). PL 1981, c. 706, §2 (RP). https://library.partnertax.ai/us-me/stat/32 PL 1981, c. 312 (NEW). PL 1981, c. 706, §2 (RP). https://library.partnertax.ai/us-me/stat/946 PL 1965, c. 281 (AMD). PL 1973, c. 646 (AMD). PL 1975, c. 54, §2 (AMD). PL 1975, c. 347 (AMD). PL 2023, c. 523, Pt. A, §9 (AMD). PL 2025, c. 113, Pt. D, §49 (AMD). https://library.partnertax.ai/us-me/stat/946-A PL 1993, c. 82, §1 (NEW). PL 1995, c. 20, §1 (RPR). PL 2013, c. 521, Pt. D, §1 (RP). https://library.partnertax.ai/us-me/stat/946-B PL 2013, c. 521, Pt. D, §2 (NEW). PL 2021, c. 127, §1 (AMD). PL 2025, c. 231, §1 (AMD). https://library.partnertax.ai/us-me/stat/946-C PL 2021, c. 127, §2 (NEW). PL 2023, c. 26, §1 (AMD). https://library.partnertax.ai/us-me/stat/947 PL 2025, c. 113, Pt. D, §50 (AMD). https://library.partnertax.ai/us-me/stat/948 2026-06-25 https://library.partnertax.ai/us-me/stat/949 PL 2015, c. 53, §1 (NEW). https://library.partnertax.ai/us-me/stat/991 PL 1965, c. 425, §20B (AMD). PL 1975, c. 623, §55 (AMD). PL 2025, c. 113, Pt. D, §51 (AMD). https://library.partnertax.ai/us-me/stat/992 PL 2025, c. 113, Pt. D, §52 (AMD). https://library.partnertax.ai/us-me/stat/993 PL 1965, c. 425, §20C (AMD). PL 1975, c. 623, §56 (AMD). PL 2025, c. 113, Pt. D, §53 (AMD). https://library.partnertax.ai/us-me/stat/994 PL 1973, c. 620, §35 (AMD). PL 2025, c. 113, Pt. D, §54 (AMD). https://library.partnertax.ai/us-me/stat/995 PL 2025, c. 113, Pt. D, §55 (AMD). https://library.partnertax.ai/us-me/stat/996 PL 2025, c. 113, Pt. D, §56 (AMD). https://library.partnertax.ai/us-me/stat/997 PL 2025, c. 113, Pt. D, §57 (AMD). https://library.partnertax.ai/us-me/stat/998 PL 2025, c. 113, Pt. D, §58 (AMD). https://library.partnertax.ai/us-me/stat/1031 PL 2025, c. 113, Pt. D, §59 (AMD). https://library.partnertax.ai/us-me/stat/1032 2026-06-25 https://library.partnertax.ai/us-me/stat/1071 PL 2025, c. 113, Pt. D, §60 (AMD). https://library.partnertax.ai/us-me/stat/1072 2026-06-25 https://library.partnertax.ai/us-me/stat/1073 PL 2025, c. 113, Pt. D, §61 (AMD). https://library.partnertax.ai/us-me/stat/1074 2026-06-25 https://library.partnertax.ai/us-me/stat/1075 PL 2025, c. 113, Pt. D, §62 (AMD). https://library.partnertax.ai/us-me/stat/1076 PL 2025, c. 113, Pt. D, §63 (AMD). https://library.partnertax.ai/us-me/stat/1077 PL 2025, c. 113, Pt. D, §64 (AMD). https://library.partnertax.ai/us-me/stat/1078 PL 2025, c. 113, Pt. D, §65 (AMD). https://library.partnertax.ai/us-me/stat/1079 2026-06-25 https://library.partnertax.ai/us-me/stat/1080 PL 2025, c. 113, Pt. D, §66 (AMD). https://library.partnertax.ai/us-me/stat/1081 PL 2025, c. 113, Pt. D, §67 (AMD). https://library.partnertax.ai/us-me/stat/1082 2026-06-25 https://library.partnertax.ai/us-me/stat/1083 2026-06-25 https://library.partnertax.ai/us-me/stat/1084 PL 2025, c. 113, Pt. D, §68 (AMD). https://library.partnertax.ai/us-me/stat/1101 PL 1975, c. 726, §2 (NEW). https://library.partnertax.ai/us-me/stat/1102 PL 1975, c. 726, §2 (NEW). PL 1979, c. 378, §7 (AMD). PL 1987, c. 728, §§1,2 (AMD). PL 1989, c. 748, §1 (AMD). PL 1991, c. 546, §14 (AMD). PL 1999, c. 449, §1 (AMD). PL 1999, c. 731, §Y1 (AMD). PL 2003, c. 619, §1 (AMD). PL 2009, c. 114, §1 (AMD). PL 2011, c. 618, §5 (AMD). PL 2011, c. 657, Pt. W, §5 (REV). PL 2011, c. 682, §38 (REV). PL 2017, c. 183, §1 (AMD). https://library.partnertax.ai/us-me/stat/1103 PL 1975, c. 726, §2 (NEW). PL 1977, c. 467, §2 (AMD). PL 1987, c. 728, §3 (AMD). PL 2007, c. 438, §26 (AMD). https://library.partnertax.ai/us-me/stat/1104 PL 1975, c. 726, §2 (NEW). PL 1977, c. 467, §2A (RPR). PL 2019, c. 501, §24 (AMD). https://library.partnertax.ai/us-me/stat/1105 PL 1975, c. 726, §2 (NEW). PL 1977, c. 467, §3 (RPR). PL 1987, c. 728, §4 (RPR). PL 1989, c. 748, §2 (AMD). PL 1993, c. 452, §7 (AMD). PL 1999, c. 731, §Y2 (AMD). PL 2011, c. 657, Pt. W, §5 (REV). PL 2017, c. 288, Pt. A, §42 (AMD). https://library.partnertax.ai/us-me/stat/1106 PL 1975, c. 726, §2 (NEW). PL 1989, c. 748, §3 (AMD). PL 1991, c. 508, §1 (AMD). PL 1993, c. 452, §8 (RP). https://library.partnertax.ai/us-me/stat/1106-A PL 1993, c. 452, §9 (NEW). PL 2003, c. 414, §B50 (AMD). PL 2003, c. 414, §D7 (AFF). PL 2003, c. 614, §9 (AFF). PL 2011, c. 618, §§6, 7 (AMD). PL 2017, c. 288, Pt. A, §43 (AMD). https://library.partnertax.ai/us-me/stat/1107 PL 1975, c. 726, §2 (NEW). PL 1977, c. 467, §4 (RP). https://library.partnertax.ai/us-me/stat/1108 PL 1975, c. 726, §2 (NEW). PL 1977, c. 467, §§5,6 (AMD). PL 1979, c. 666, §23 (AMD). PL 1987, c. 728, §5 (AMD). PL 1999, c. 731, §Y3 (AMD). https://library.partnertax.ai/us-me/stat/1109 PL 1975, c. 726, §2 (NEW). PL 1977, c. 467, §§7-11 (AMD). PL 1977, c. 509, §§24-27 (AMD). PL 1981, c. 364, §23 (AMD). PL 1981, c. 698, §181 (AMD). PL 1987, c. 728, §§6-8 (AMD). PL 1989, c. 748, §§4,5 (AMD). PL 1993, c. 452, §§10,11 (AMD). PL 1995, c. 603, §1 (AMD). PL 1999, c. 731, §Y4 (AMD). PL 2003, c. 414, §B51 (AMD). PL 2003, c. 414, §D7 (AFF). PL 2003, c. 614, §9 (AFF). PL 2003, c. 619, §§2-4 (AMD). PL 2007, c. 438, §§27, 28 (AMD). PL 2007, c. 627, §29 (AMD). PL 2009, c. 434, §18 (AMD). PL https://library.partnertax.ai/us-me/stat/1110 PL 1975, c. 726, §2 (NEW). PL 1977, c. 467, §12 (AMD). PL 1977, c. 509, §28 (AMD). PL 1977, c. 696, §269 (RPR). RR 2019, c. 2, Pt. A, §34 (COR). https://library.partnertax.ai/us-me/stat/1111 PL 1975, c. 726, §2 (NEW). https://library.partnertax.ai/us-me/stat/1112 PL 1975, c. 726, §2 (NEW). PL 1983, c. 400, §§2,3 (AMD). PL 1987, c. 728, §9 (RPR). PL 1989, c. 555, §19 (AMD). PL 1989, c. 748, §6 (AMD). PL 1993, c. 452, §§12,13 (AMD). PL 1995, c. 603, §2 (AMD). PL 1999, c. 731, §Y5 (AMD). PL 2009, c. 434, §19 (AMD). PL 2011, c. 404, §2 (AMD). PL 2011, c. 618, §8 (AMD). PL 2019, c. 379, Pt. A, §6 (AMD). PL 2021, c. 630, Pt. C, §12 (RP). https://library.partnertax.ai/us-me/stat/1112-A PL 1981, c. 711, §9 (NEW). PL 1987, c. 772, §18 (RP). https://library.partnertax.ai/us-me/stat/1112-B PL 1983, c. 776, §3 (NEW). PL 1987, c. 772, §19 (AMD). https://library.partnertax.ai/us-me/stat/1112-C PL 2021, c. 630, Pt. C, §13 (NEW). PL 2023, c. 441, Pt. G, §§1, 2 (AMD). https://library.partnertax.ai/us-me/stat/1113 PL 1975, c. 726, §2 (NEW). PL 1977, c. 467, §13 (RPR). PL 2009, c. 496, §9 (AMD). PL 2021, c. 630, Pt. C, §14 (AMD). https://library.partnertax.ai/us-me/stat/1114 PL 1975, c. 726, §2 (NEW). https://library.partnertax.ai/us-me/stat/1115 PL 1975, c. 726, §2 (NEW). PL 1989, c. 748, §7 (AMD). PL 2009, c. 496, §10 (AMD). PL 2021, c. 630, Pt. C, §15 (AMD). https://library.partnertax.ai/us-me/stat/1116 PL 1975, c. 726, §2 (NEW). PL 1977, c. 509, §29 (RP). https://library.partnertax.ai/us-me/stat/1117 PL 1975, c. 726, §2 (NEW). PL 1979, c. 666, §24 (RP). https://library.partnertax.ai/us-me/stat/1118 PL 1975, c. 726, §2 (NEW). PL 1977, c. 549, §9 (AMD). PL 1977, c. 694, §699 (RPR). PL 1979, c. 666, §25 (RPR). PL 1985, c. 764, §20 (AMD). PL 1993, c. 452, §14 (AMD). https://library.partnertax.ai/us-me/stat/1119 PL 1987, c. 728, §10 (NEW). PL 1991, c. 508, §2 (AMD). PL 1997, c. 526, §14 (AMD). PL 1999, c. 731, §Y6 (AMD). PL 2001, c. 652, §8 (AMD). PL 2011, c. 657, Pt. W, §5 (REV). https://library.partnertax.ai/us-me/stat/1120 PL 1987, c. 728, §10 (NEW). PL 1997, c. 526, §14 (AMD). PL 2013, c. 405, Pt. D, §14 (AMD). https://library.partnertax.ai/us-me/stat/1121 PL 1987, c. 728, §10 (NEW). PL 1991, c. 508, §3 (AMD). PL 1997, c. 526, §14 (AMD). PL 2001, c. 652, §9 (AMD). PL 2011, c. 657, Pt. W, §5 (REV). PL 2021, c. 630, Pt. C, §16 (AMD). https://library.partnertax.ai/us-me/stat/1131 PL 2007, c. 466, Pt. A, §58 (NEW). https://library.partnertax.ai/us-me/stat/1132 PL 2007, c. 466, Pt. A, §58 (NEW). PL 2009, c. 496, §§11, 12 (AMD). PL 2023, c. 671, §1 (AMD). PL 2025, c. 380, §1 (AMD). https://library.partnertax.ai/us-me/stat/1133 PL 2007, c. 466, Pt. A, §58 (NEW). https://library.partnertax.ai/us-me/stat/1134 PL 2007, c. 466, Pt. A, §58 (NEW). https://library.partnertax.ai/us-me/stat/1135 PL 2007, c. 466, Pt. A, §58 (NEW). PL 2023, c. 671, §§2-4 (AMD). https://library.partnertax.ai/us-me/stat/1136 PL 2007, c. 466, Pt. A, §58 (NEW). https://library.partnertax.ai/us-me/stat/1137 PL 2007, c. 466, Pt. A, §58 (NEW). PL 2011, c. 240, §9 (AMD). PL 2023, c. 523, Pt. A, §12 (AMD). https://library.partnertax.ai/us-me/stat/1138 PL 2007, c. 466, Pt. A, §58 (NEW). PL 2021, c. 630, Pt. C, §17 (AMD). PL 2023, c. 671, §5 (AMD). https://library.partnertax.ai/us-me/stat/1139 PL 2007, c. 466, Pt. A, §58 (NEW). https://library.partnertax.ai/us-me/stat/1140 PL 2007, c. 466, Pt. A, §58 (NEW). https://library.partnertax.ai/us-me/stat/1140-A PL 2007, c. 466, Pt. A, §58 (NEW). https://library.partnertax.ai/us-me/stat/1140-B PL 2007, c. 466, Pt. A, §58 (NEW). PL 2011, c. 644, §8 (AMD). PL 2011, c. 655, Pt. II, §9 (AMD). PL 2011, c. 655, Pt. II, §11 (AFF). PL 2011, c. 657, Pt. W, §6 (REV). PL 2023, c. 671, §6 (AMD). https://library.partnertax.ai/us-me/stat/1140-C PL 2023, c. 671, §7 (NEW). https://library.partnertax.ai/us-me/stat/1141-1 PL 1967, c. 271, §2 (AMD). PL 1969, c. 502, §9 (AMD). PL 1971, c. 544, §123 (AMD). PL 1971, c. 616, §11 (AMD). PL 1973, c. 625, §251 (AMD). PL 1979, c. 666, §26 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP). https://library.partnertax.ai/us-me/stat/1141-2 PL 1967, c. 271, §2 (AMD). PL 1969, c. 502, §9 (AMD). PL 1971, c. 544, §123 (AMD). PL 1971, c. 616, §11 (AMD). PL 1973, c. 460, §18 (AMD). PL 1973, c. 625, §251 (AMD). PL 1979, c. 666, §26 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP). https://library.partnertax.ai/us-me/stat/1142-1 PL 1967, c. 271, §3 (AMD). PL 1969, c. 502, §10 (AMD). PL 1971, c. 616, §12 (AMD). PL 1979, c. 666, §26 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP). https://library.partnertax.ai/us-me/stat/1142-2 PL 1967, c. 271, §3 (AMD). PL 1969, c. 502, §10 (AMD). PL 1971, c. 616, §12 (AMD). PL 1979, c. 666, §26 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP). https://library.partnertax.ai/us-me/stat/1143-1 PL 1969, c. 502, §11 (AMD). PL 1979, c. 666, §26 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP). https://library.partnertax.ai/us-me/stat/1143-2 PL 1969, c. 502, §11 (AMD). PL 1979, c. 666, §26 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP). https://library.partnertax.ai/us-me/stat/1144-1 PL 1967, c. 271, §4 (AMD). PL 1971, c. 616, §13 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP). https://library.partnertax.ai/us-me/stat/1144-2 PL 1967, c. 271, §4 (AMD). PL 1971, c. 616, §13 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP). https://library.partnertax.ai/us-me/stat/1145-1 PL 1967, c. 271, §5 (AMD). PL 1971, c. 616, §14 (AMD). PL 1977, c. 679, §2 (AMD). PL 1979, c. 666, §26 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP). https://library.partnertax.ai/us-me/stat/1145-2 PL 1967, c. 271, §5 (AMD). PL 1971, c. 616, §14 (AMD). PL 1977, c. 679, §2 (AMD). PL 1979, c. 666, §26 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP). https://library.partnertax.ai/us-me/stat/1146-1 PL 1971, c. 616, §15 (NEW). PL 1979, c. 666, §26 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP). https://library.partnertax.ai/us-me/stat/1146-2 PL 1971, c. 616, §15 (NEW). PL 1979, c. 666, §26 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP). https://library.partnertax.ai/us-me/stat/1147-1 PL 1971, c. 616, §15 (NEW). PL 1977, c. 698, §6 (AMD). PL 1979, c. 666, §26 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP). https://library.partnertax.ai/us-me/stat/1147-2 PL 1971, c. 616, §15 (NEW). PL 1977, c. 698, §6 (AMD). PL 1979, c. 666, §26 (RP). PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP). https://library.partnertax.ai/us-me/stat/1148 PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP). https://library.partnertax.ai/us-me/stat/1149 PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP). https://library.partnertax.ai/us-me/stat/1150 PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP). https://library.partnertax.ai/us-me/stat/1151 PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP). https://library.partnertax.ai/us-me/stat/1152 PL 2005, c. 609, §2 (NEW). PL 2007, c. 466, Pt. A, §59 (RP). https://library.partnertax.ai/us-me/stat/1181 PL 1967, c. 271, §6 (AMD). PL 1969, c. 502, §12 (AMD). PL 1973, c. 460, §18 (AMD). PL 1975, c. 339, §14 (AMD). PL 1977, c. 509, §30 (RPR). PL 2011, c. 657, Pt. W, §6 (REV). PL 2025, c. 113, Pt. D, §70 (AMD). https://library.partnertax.ai/us-me/stat/1182 PL 1971, c. 616, §16 (RP). https://library.partnertax.ai/us-me/stat/1231 PL 1973, c. 625, §252 (AMD). PL 1975, c. 272, §44 (AMD). PL 1977, c. 696, §270 (AMD). PL 1979, c. 666, §27 (AMD). PL 2007, c. 627, §30 (AMD). https://library.partnertax.ai/us-me/stat/1232 PL 1973, c. 625, §253 (AMD). PL 1977, c. 679, §3 (AMD). PL 1979, c. 666, §28 (AMD). PL 1983, c. 403, §2 (AMD). PL 2019, c. 401, Pt. A, §11 (AMD). https://library.partnertax.ai/us-me/stat/1233 PL 2025, c. 113, Pt. D, §71 (AMD). https://library.partnertax.ai/us-me/stat/1281 PL 1965, c. 115 (AMD). PL 1967, c. 271, §7 (AMD). PL 1969, c. 2, §1 (AMD). PL 1973, c. 625, §254 (AMD). PL 1977, c. 509, §§30A,30B, 30C (AMD). PL 1977, c. 679, §4 (AMD). PL 1979, c. 666, §§29-31 (AMD). PL 1981, c. 279, §32 (AMD). PL 1981, c. 706, §§13,14 (AMD). PL 1987, c. 667, §23 (AMD). PL 1989, c. 857, §77 (AMD). PL 1991, c. 846, §12 (AMD). PL 2017, c. 478, §4 (AMD). PL 2019, c. 401, Pt. A, §12 (AMD). PL 2023, c. 579, §2 (AMD). https://library.partnertax.ai/us-me/stat/1282 PL 1969, c. 2, §2 (AMD). PL 1981, c. 698, §182 (AMD). PL 1991, c. 846, §13 (AMD). PL 2017, c. 375, Pt. F, §1 (AMD). PL 2017, c. 375, Pt. F, §4 (AFF). PL 2019, c. 501, §25 (AMD). https://library.partnertax.ai/us-me/stat/1283 PL 1967, c. 271, §8 (AMD). PL 1973, c. 460, §18 (AMD). PL 1973, c. 625, §255 (AMD). PL 1975, c. 339, §15 (AMD). PL 1981, c. 706, §15 (AMD). PL 1985, c. 459, §§C9,C10 (AMD). PL 1999, c. 414, §14 (AMD). PL 2011, c. 657, Pt. W, §6 (REV). PL 2017, c. 375, Pt. F, §§2, 3 (AMD). PL 2017, c. 375, Pt. F, §4 (AFF). https://library.partnertax.ai/us-me/stat/1284 PL 1967, c. 271, §9 (AMD). PL 1969, c. 2, §3 (AMD). PL 1973, c. 625, §256 (AMD). PL 1979, c. 666, §32 (AMD). PL 2019, c. 501, §26 (AMD). PL 2023, c. 523, Pt. A, §13 (AMD). https://library.partnertax.ai/us-me/stat/1285 PL 1967, c. 271, §10 (AMD). PL 1973, c. 460, §18 (AMD). PL 1973, c. 625, §257 (AMD). PL 1975, c. 765, §16 (AMD). PL 1979, c. 666, §33 (AMD). PL 2019, c. 379, Pt. A, §7 (AMD). https://library.partnertax.ai/us-me/stat/1286 PL 1967, c. 271, §11 (AMD). PL 1981, c. 706, §16 (AMD). PL 2025, c. 113, Pt. D, §72 (AMD). https://library.partnertax.ai/us-me/stat/1287 PL 2025, c. 113, Pt. D, §73 (AMD). https://library.partnertax.ai/us-me/stat/1288 2026-06-25 https://library.partnertax.ai/us-me/stat/1331 PL 1967, c. 271, §12 (AMD). PL 1969, c. 502, §13 (AMD). PL 1973, c. 625, §258 (AMD). PL 1977, c. 509, §31 (RPR). PL 1981, c. 706, §17 (AMD). PL 1987, c. 772, §20 (AMD). PL 2017, c. 367, §9 (AMD). https://library.partnertax.ai/us-me/stat/1332 PL 1975, c. 765, §17 (RP). PL 1975, c. 771, §403 (AMD). PL 1977, c. 477, §4 (RP). https://library.partnertax.ai/us-me/stat/1381 PL 1969, c. 433, §98 (AMD). PL 1971, c. 598, §87 (AMD). PL 1973, c. 66, §16 (RP). https://library.partnertax.ai/us-me/stat/1382 PL 1973, c. 66, §16 (RP). https://library.partnertax.ai/us-me/stat/1421 PL 1965, c. 12, §2 (AMD). PL 1969, c. 3 (AMD). PL 1969, c. 433, §99 (AMD). PL 1969, c. 445, §§1, 2 (AMD). PL 1969, c. 446, §§1, 2 (AMD). PL 1971, c. 46, §§2, 3 (AMD). PL 1971, c. 622, §125B (AMD). PL 1973, c. 66, §17 (RP). https://library.partnertax.ai/us-me/stat/1422 PL 1973, c. 66, §18 (RP). https://library.partnertax.ai/us-me/stat/1481 PL 1965, c. 18, §§3,4 (AMD). PL 1969, c. 414, §§6,7 (AMD). PL 1973, c. 588, §6 (AMD). PL 1975, c. 252, §§15,16 (AMD). PL 1977, c. 324, §1 (AMD). PL 1977, c. 564, §132 (AMD). PL 1981, c. 230 (AMD). PL 1981, c. 275 (AMD). PL 1981, c. 706, §18 (AMD). PL 1991, c. 546, §15 (AMD). PL 1995, c. 440, §3 (AMD). PL 1995, c. 440, §5 (AFF). PL 2001, c. 396, §20 (AMD). PL 2003, c. 414, §§B52,53 (AMD). PL 2003, c. 414, §D7 (AFF). PL 2003, c. 614, §9 (AFF). PL 2011, c. 646, §2 (AMD). PL 2019, c. 401, Pt. A, §§1 https://library.partnertax.ai/us-me/stat/1482 PL 1965, c. 18, §5 (AMD). PL 1965, c. 378 (AMD). PL 1969, c. 17 (AMD). PL 1969, c. 493 (AMD). PL 1971, c. 396 (AMD). PL 1973, c. 211, §4 (AMD). PL 1973, c. 588, §§7-13 (AMD). PL 1975, c. 252, §17 (AMD). PL 1975, c. 623, §56A (AMD). PL 1975, c. 765, §18 (AMD). PL 1977, c. 324, §2 (AMD). PL 1977, c. 479, §19 (AMD). PL 1977, c. 678, §49 (AMD). PL 1979, c. 80, §7 (AMD). PL 1979, c. 136 (AMD). PL 1979, c. 666, §§34-40 (AMD). PL 1981, c. 107, §§1,2 (AMD). PL 1985, c. 735, §§5-7 (AMD). PL 1987, c. 79, https://library.partnertax.ai/us-me/stat/1483 PL 1965, c. 135, §1 (AMD). PL 1965, c. 369, §7 (AMD). PL 1965, c. 513, §75 (AMD). PL 1967, c. 63, §2 (AMD). PL 1977, c. 678, §§50-51 (AMD). PL 1987, c. 13 (AMD). PL 1987, c. 507, §§2,6 (AMD). PL 1987, c. 769, §A151 (AMD). PL 1995, c. 12, §§1-3 (AMD). PL 1995, c. 12, §4 (AFF). PL 1995, c. 65, §A138 (AMD). PL 1995, c. 65, §§A153,C15 (AFF). PL 2007, c. 404, §§1-3 (AMD). PL 2007, c. 404, §4 (AFF). PL 2007, c. 627, §32 (AMD). PL 2009, c. 434, §20 (AMD). PL 2009, c. 598, §45 (AMD). PL 2013, c. 532, §1 https://library.partnertax.ai/us-me/stat/1483-A PL 2011, c. 313, §1 (NEW). PL 2011, c. 313, §2 (AFF). PL 2023, c. 565, §2 (RP). https://library.partnertax.ai/us-me/stat/1484 PL 1965, c. 195, §1 (AMD). PL 1967, c. 15, §2 (AMD). PL 1967, c. 465, §§3,4 (AMD). PL 1969, c. 498, §17 (AMD). PL 1975, c. 252, §18 (AMD). PL 1977, c. 244, §§1,2 (AMD). PL 1979, c. 732, §§25,26,31 (AMD). PL 1981, c. 182 (AMD). PL 1983, c. 828, §3 (AMD). PL 1985, c. 793, §§1,2 (AMD). PL 1987, c. 141, §B34 (AMD). PL 1987, c. 497, §14 (AMD). PL 1987, c. 769, §A152 (AMD). PL 2007, c. 627, §33 (AMD). PL 2011, c. 610, Pt. A, §8 (AMD). PL 2015, c. 98, §1 (AMD). PL 2015, c. 98, §2 (AFF). PL 2025, c. 143 https://library.partnertax.ai/us-me/stat/1485 PL 2025, c. 113, Pt. D, §74 (AMD). https://library.partnertax.ai/us-me/stat/1486 PL 1995, c. 65, §A139 (AMD). PL 1995, c. 65, §§A153,C15 (AFF). PL 2011, c. 610, Pt. A, §9 (AMD). https://library.partnertax.ai/us-me/stat/1487 PL 1965, c. 195, §2 (AMD). PL 1967, c. 23 (AMD). PL 1967, c. 465, §5 (AMD). PL 1973, c. 207 (AMD). PL 1979, c. 732, §§27,31 (AMD). PL 1985, c. 459, §C11 (AMD). PL 1993, c. 557, §1 (AMD). PL 1995, c. 29, §1 (AMD). PL 2001, c. 671, §34 (AMD). PL 2007, c. 541, Pt. E, §1 (AMD). PL 2007, c. 693, §13 (AMD). PL 2009, c. 434, §21 (AMD). PL 2017, c. 170, Pt. B, §9 (AMD). PL 2017, c. 288, Pt. A, §45 (AMD). PL 2025, c. 113, Pt. D, §§75, 76 (AMD). https://library.partnertax.ai/us-me/stat/1488 2026-06-25 https://library.partnertax.ai/us-me/stat/1489 PL 1977, c. 698, §7 (AMD). PL 1983, c. 471, §15 (AMD). PL 1985, c. 459, §C12 (AMD). https://library.partnertax.ai/us-me/stat/1490 PL 1977, c. 696, §271 (RPR). https://library.partnertax.ai/us-me/stat/1491 PL 1973, c. 588, §14 (NEW). PL 1977, c. 696, §272 (RPR). https://library.partnertax.ai/us-me/stat/1501 PL 1983, c. 92, §B9 (NEW). PL 1983, c. 632, §§B6,B7 (RP). https://library.partnertax.ai/us-me/stat/1502 PL 1983, c. 92, §B9 (NEW). PL 1983, c. 632, §§A6,A16,B6, B7 (AMD). https://library.partnertax.ai/us-me/stat/1503 PL 1983, c. 92, §B9 (NEW). PL 1983, c. 572, §§6-8,12 (AMD). PL 1983, c. 632, §§B6,B7 (RP). PL 1983, c. 819, §A59 (AMD). PL 1985, c. 560, §1 (AMD). PL 1985, c. 726, §§1-3 (AMD). PL 1987, c. 196, §5 (AMD). PL 1995, c. 695, §§3,4 (AMD). PL 1997, c. 324, §§3-5 (AMD). PL 1997, c. 324, §7 (AFF). PL 1997, c. 678, §22 (AMD). PL 2003, c. 414, §§B54,55 (AMD). PL 2003, c. 414, §D7 (AFF). PL 2003, c. 614, §9 (AFF). PL 2009, c. 340, §28 (AMD). PL 2019, c. 501, §27 (AMD). https://library.partnertax.ai/us-me/stat/1504 PL 1983, c. 92, §B9 (NEW). PL 1983, c. 572, §§9-12 (AMD). PL 1983, c. 632, §§A7-11,16, B6,7 (AMD). PL 1983, c. 862, §84 (AMD). PL 1983, c. 866, §A1 (AMD). PL 1985, c. 560, §2 (AMD). PL 1985, c. 726, §§4-8 (AMD). PL 1987, c. 196, §§6-9 (AMD). PL 1997, c. 324, §6 (AMD). PL 1997, c. 324, §7 (AFF). PL 1997, c. 668, §21 (AMD). PL 1999, c. 304, §1 (AMD). PL 2003, c. 414, §§B56-59 (AMD). PL 2003, c. 414, §D7 (AFF). PL 2003, c. 614, §9 (AFF). PL 2011, c. 240, §15 (AMD). PL 2017, c. 211, Pt. A, §13 (AMD) https://library.partnertax.ai/us-me/stat/1505 PL 1983, c. 92, §B9 (NEW). PL 1983, c. 632, §§B6,B7 (RP). PL 1985, c. 459, §C13 (AMD). https://library.partnertax.ai/us-me/stat/1506 PL 1983, c. 92, §B9 (NEW). PL 1983, c. 632, §§B6,B7 (RP). PL 1983, c. 819, §A60 (AMD). PL 1985, c. 726, §9 (AMD). PL 1987, c. 196, §10 (AMD). PL 1997, c. 526, §14 (AMD). PL 2009, c. 496, §13 (AMD). https://library.partnertax.ai/us-me/stat/1541 PL 1973, c. 625, §259 (AMD). PL 1977, c. 679, §5 (RPR). https://library.partnertax.ai/us-me/stat/1542 PL 2025, c. 113, Pt. D, §79 (AMD). https://library.partnertax.ai/us-me/stat/1543 PL 1973, c. 625, §260 (AMD). PL 1977, c. 679, §6 (AMD). PL 2025, c. 113, Pt. D, §80 (AMD). https://library.partnertax.ai/us-me/stat/2514 PL 1967, c. 453 (AMD). PL 1969, c. 412 (AMD). PL 1973, c. 625, §262 (AMD). PL 1973, c. 727, §5 (AMD). PL 1975, c. 641 (AMD). PL 1985, c. 783, §12 (AMD). PL 1987, c. 343, §7 (AMD). https://library.partnertax.ai/us-me/stat/2515 PL 1985, c. 783, §13 (AMD). PL 1997, c. 435, §3 (AMD). PL 2003, c. 20, §CC2 (AMD). PL 2003, c. 20, §CC3 (AFF). PL 2007, c. 240, Pt. KKKK, §3 (AMD). PL 2007, c. 240, Pt. KKKK, §7 (AFF). PL 2013, c. 331, Pt. C, §11 (AMD). https://library.partnertax.ai/us-me/stat/2516 PL 1973, c. 727, §6 (RP). https://library.partnertax.ai/us-me/stat/2517 PL 1973, c. 727, §7 (AMD). https://library.partnertax.ai/us-me/stat/2518 PL 1973, c. 727, §8 (RPR). PL 1973, c. 785, §12 (AMD). PL 1977, c. 696, §278 (AMD). PL 1979, c. 378, §19 (AMD). PL 1997, c. 435, §4 (AMD). PL 2007, c. 240, Pt. KKKK, §4 (AMD). PL 2007, c. 240, Pt. KKKK, §7 (AFF). https://library.partnertax.ai/us-me/stat/2519 PL 1973, c. 585, §12 (AMD). PL 1973, c. 727, §9 (RPR). PL 2011, c. 331, §13 (AMD). PL 2011, c. 331, §16, 17 (AFF). PL 2011, c. 548, §18 (AMD). PL 2021, c. 181, Pt. A, §4 (AMD). PL 2021, c. 630, Pt. A, §1 (AMD). PL 2021, c. 630, Pt. A, §5 (AFF). https://library.partnertax.ai/us-me/stat/2520 PL 1969, c. 132, §10 (AMD). PL 1973, c. 727, §10 (RPR). PL 2009, c. 434, §27 (AMD). https://library.partnertax.ai/us-me/stat/2521 2026-06-25 https://library.partnertax.ai/us-me/stat/2521-A PL 1973, c. 727, §11 (NEW). PL 1975, c. 377 (AMD). PL 1977, c. 679, §11 (AMD). PL 1981, c. 364, §30 (AMD). PL 1989, c. 702, §E13 (AMD). PL 1991, c. 528, §§PPP1,2 (AMD). PL 1991, c. 528, §§PPP5,RRR (AFF). PL 1991, c. 591, §§PPP1,2 (AMD). PL 1991, c. 591, §PPP5 (AFF). PL 1991, c. 846, §27 (AMD). PL 1993, c. 410, §OO1 (AMD). PL 1997, c. 435, §5 (AMD). PL 1999, c. 414, §26 (AMD). PL 2005, c. 218, §31 (AMD). PL 2007, c. 240, Pt. KKKK, §5 (AMD). PL 2007, c. 240, Pt. KKKK, §7 (AFF). PL 2007, c. 437, §1 https://library.partnertax.ai/us-me/stat/2521-B PL 1981, c. 706, §25 (NEW). PL 1983, c. 479, §2 (RP). RR 1991, c. 1, §53 (COR). PL 1991, c. 528, §PPP3 (NEW). PL 1991, c. 528, §§PPP4,5,RRR (AFF). PL 1991, c. 591, §PPP3 (NEW). PL 1991, c. 591, §§PPP4,5 (AFF). https://library.partnertax.ai/us-me/stat/2521-C RR 1991, c. 1, §53 (RNU). PL 1991, c. 591, §PPP3 (NEW). PL 1991, c. 591, §§PPP4,5 (AFF). PL 1991, c. 846, §28 (AMD). PL 1991, c. 846, §41 (AFF). PL 1993, c. 410, §OO2 (RP). https://library.partnertax.ai/us-me/stat/2521-D PL 2017, c. 375, Pt. B, §1 (NEW). https://library.partnertax.ai/us-me/stat/2521-E PL 2017, c. 375, Pt. B, §1 (NEW). https://library.partnertax.ai/us-me/stat/2522 PL 1973, c. 585, §12 (AMD). PL 1973, c. 727, §12 (RPR). https://library.partnertax.ai/us-me/stat/2523 PL 1983, c. 479, §3 (NEW). PL 1985, c. 783, §14 (AMD). PL 2025, c. 113, Pt. C, §1 (AMD). https://library.partnertax.ai/us-me/stat/2524 PL 1987, c. 343, §8 (NEW). PL 1989, c. 502, §B48 (AMD). PL 1999, c. 401, §§NNN1,2 (AMD). PL 1999, c. 401, §§NNN8,9 (AFF). PL 2001, c. 358, §D1 (AFF). PL 2001, c. 396, §§25,26 (AMD). PL 2003, c. 689, §B6 (REV). PL 2015, c. 390, §6 (AMD). https://library.partnertax.ai/us-me/stat/2525 PL 1989, c. 556, §B6 (NEW). PL 1999, c. 521, §C1 (AMD). PL 1999, c. 521, §C9 (AFF). https://library.partnertax.ai/us-me/stat/2525-A PL 1999, c. 521, §C2 (NEW). PL 1999, c. 521, §C9 (AFF). PL 2001, c. 679, §2 (AMD). PL 2001, c. 679, §6 (AFF). PL 2015, c. 390, §7 (AMD). https://library.partnertax.ai/us-me/stat/2526 PL 1989, c. 927, §1 (NEW). RR 1991, c. 2, §134 (COR). PL 1991, c. 528, §§R8,9 (AMD). PL 1991, c. 528, §§R19,RRR (AFF). PL 1991, c. 591, §§R8,9 (AMD). PL 1991, c. 591, §R19 (AFF). PL 1991, c. 846, §§29,30 (AMD). PL 1993, c. 433, §1 (AMD). PL 1995, c. 368, §NN1 (AMD). PL 1995, c. 656, §§A14,15 (AMD). PL 1997, c. 24, §C5 (AMD). PL 2007, c. 438, §52 (RP). https://library.partnertax.ai/us-me/stat/2527 PL 2001, c. 700, §2 (NEW). PL 2001, c. 700, §§10,11 (AFF). PL 2003, c. 20, §DD3 (AMD). PL 2003, c. 451, §JJ3 (AMD). PL 2005, c. 12, §Q3 (AMD). PL 2007, c. 1, Pt. O, §§3, 4 (AMD). PL 2007, c. 1, Pt. O, §9 (AFF). PL 2007, c. 539, Pt. RR, §1 (RP). https://library.partnertax.ai/us-me/stat/2528 PL 2001, c. 700, §2 (NEW). PL 2001, c. 700, §§10,11 (AFF). PL 2003, c. 20, §DD4 (AMD). PL 2003, c. 451, §JJ4 (AMD). PL 2005, c. 12, §Q4 (AMD). PL 2007, c. 1, Pt. O, §5 (AMD). PL 2007, c. 1, Pt. O, §9 (AFF). PL 2007, c. 539, Pt. SS, §1 (RP). https://library.partnertax.ai/us-me/stat/2529 PL 2003, c. 451, §NNN4 (NEW). PL 2003, c. 451, §NNN8 (AFF). PL 2003, c. 688, §D4 (AMD). PL 2005, c. 351, §§10-12 (AMD). PL 2005, c. 351, §26 (AFF). PL 2009, c. 627, §§8, 9 (AMD). PL 2009, c. 627, §12 (AFF). PL 2017, c. 440, §11 (AMD). PL 2021, c. 398, Pt. IIII, §5 (AMD). PL 2023, c. 412, Pt. J, §10 (AMD). https://library.partnertax.ai/us-me/stat/2530 PL 2005, c. 346, §15 (NEW). PL 2005, c. 346, §16 (AFF). https://library.partnertax.ai/us-me/stat/2531 PL 2011, c. 331, §14 (NEW). PL 2011, c. 331, §§16, 17 (AFF). PL 2011, c. 380, Pt. Q, §5 (NEW). PL 2011, c. 380, Pt. Q, §7 (AFF). PL 2011, c. 453, §4 (NEW). PL 2011, c. 548, §19 (RPR). PL 2011, c. 548, §36 (AFF). PL 2021, c. 630, Pt. A, §2 (AMD). PL 2021, c. 630, Pt. A, §5 (AFF). PL 2023, c. 372, §1 (AMD). PL 2023, c. 372, §2 (AFF). PL 2023, c. 441, Pt. C, §2 (AMD). PL 2023, c. 441, Pt. C, §11 (AFF). https://library.partnertax.ai/us-me/stat/2532 PL 2011, c. 331, §15 (NEW). PL 2011, c. 331, §§16, 17 (AFF). https://library.partnertax.ai/us-me/stat/2533 PL 2011, c. 548, §20 (NEW). PL 2011, c. 548, §35 (AFF). https://library.partnertax.ai/us-me/stat/2534 PL 2011, c. 548, §21 (NEW). PL 2011, c. 548, §36 (AFF). PL 2019, c. 555, §5 (AMD). https://library.partnertax.ai/us-me/stat/2535 PL 2017, c. 211, Pt. C, §1 (NEW). PL 2021, c. 635, Pt. H, §13 (AMD). https://library.partnertax.ai/us-me/stat/2536 PL 2017, c. 474, Pt. H, §1 (NEW). PL 2021, c. 253, Pt. A, §2 (AMD). PL 2021, c. 253, Pt. A, §10 (AFF). https://library.partnertax.ai/us-me/stat/2551 PL 2003, c. 673, §V25 (NEW). PL 2003, c. 673, §V29 (AFF). PL 2005, c. 12, §§VV1,TTT2 (AMD). PL 2005, c. 12, §TTT4 (AFF). PL 2005, c. 218, §§32,33 (AMD). PL 2005, c. 332, §15 (AMD). PL 2005, c. 386, §§S1-3 (AMD). PL 2005, c. 386, §S9 (AFF). PL 2007, c. 437, §13 (AMD). PL 2007, c. 438, §§53-55 (AMD). PL 2007, c. 539, Pt. DDD, §§1-4 (AMD). PL 2007, c. 627, §§55-66 (AMD). PL 2009, c. 434, §28 (AMD). PL 2011, c. 542, Pt. A, §§136-138 (AMD). PL 2013, c. 331, Pt. C, §§12, 13 (AMD). PL 2013, c. 368, Pt. https://library.partnertax.ai/us-me/stat/2552 PL 2003, c. 673, §V25 (NEW). PL 2003, c. 673, §V29 (AFF). PL 2005, c. 12, §§VV2,3,TTT3 (AMD). PL 2005, c. 12, §TTT4 (AFF). PL 2005, c. 386, §§S4-6 (AMD). PL 2005, c. 386, §S9 (AFF). PL 2007, c. 539, Pt. DDD, §§5-8 (AMD). PL 2007, c. 627, §§67-69 (AMD). PL 2009, c. 213, Pt. S, §§11, 12 (AMD). PL 2009, c. 213, Pt. S, §16 (AFF). PL 2009, c. 434, §§29-31 (AMD). PL 2011, c. 542, Pt. A, §139 (AMD). PL 2013, c. 331, Pt. C, §14 (AMD). PL 2013, c. 368, Pt. OOOO, §§2-4 (AMD). PL 2015, c. 267, Pt. TTTT, §3 https://library.partnertax.ai/us-me/stat/2553 PL 2003, c. 673, §V25 (NEW). PL 2003, c. 673, §V29 (AFF). PL 2005, c. 218, §34 (AMD). PL 2007, c. 438, §56 (AMD). PL 2025, c. 388, Pt. G, §47 (RP). PL 2025, c. 388, Pt. G, §48 (AFF). https://library.partnertax.ai/us-me/stat/2554 PL 2003, c. 673, §V25 (NEW). PL 2003, c. 673, §V29 (AFF). PL 2007, c. 438, §§57, 58 (AMD). PL 2009, c. 361, §20 (AMD). PL 2025, c. 388, Pt. G, §47 (RP). PL 2025, c. 388, Pt. G, §48 (AFF). https://library.partnertax.ai/us-me/stat/2555 PL 2003, c. 673, §V25 (NEW). PL 2003, c. 673, §V29 (AFF). PL 2013, c. 331, Pt. C, §15 (AMD). PL 2013, c. 331, Pt. C, §41 (AFF). PL 2017, c. 257, §3 (AMD). PL 2017, c. 257, §6 (AFF). PL 2025, c. 388, Pt. G, §47 (RP). PL 2025, c. 388, Pt. G, §48 (AFF). https://library.partnertax.ai/us-me/stat/2555-A PL 2017, c. 257, §4 (NEW). PL 2025, c. 388, Pt. G, §47 (RP). PL 2025, c. 388, Pt. G, §48 (AFF). https://library.partnertax.ai/us-me/stat/2556 RR 2003, c. 2, §115 (COR). PL 2003, c. 673, §V25 (NEW). PL 2003, c. 673, §V29 (AFF). PL 2007, c. 627, §70 (AMD). PL 2015, c. 300, Pt. A, §33 (AMD). PL 2025, c. 388, Pt. G, §47 (RP). PL 2025, c. 388, Pt. G, §48 (AFF). https://library.partnertax.ai/us-me/stat/2557 PL 2003, c. 673, §V25 (NEW). PL 2003, c. 673, §V29 (AFF). PL 2005, c. 218, §§35,36 (AMD). PL 2005, c. 622, §§10-12 (AMD). PL 2007, c. 419, §2 (AMD). PL 2007, c. 438, §§59, 60 (AMD). PL 2007, c. 627, §§71-75 (AMD). PL 2009, c. 204, §13 (AMD). PL 2009, c. 211, Pt. B, §32 (AMD). PL 2009, c. 361, §21 (AMD). PL 2009, c. 434, §§32-36 (NEW). PL 2009, c. 652, Pt. A, §65 (AFF). PL 2011, c. 542, Pt. A, §140 (AMD). PL 2015, c. 267, Pt. TTTT, §§4-8 (AMD). PL 2015, c. 267, Pt. TTTT, §9 (AFF). PL 2015, c. 300 https://library.partnertax.ai/us-me/stat/2558 PL 2003, c. 673, §V25 (NEW). PL 2003, c. 673, §V29 (AFF). PL 2011, c. 1, Pt. CC, §1 (AMD). PL 2011, c. 1, Pt. CC, §5 (AFF). PL 2025, c. 388, Pt. G, §47 (RP). PL 2025, c. 388, Pt. G, §48 (AFF). https://library.partnertax.ai/us-me/stat/2559-2 PL 2003, c. 673, §V25 (NEW). PL 2003, c. 673, §V29 (AFF). PL 2005, c. 12, §VV4 (AMD). PL 2005, c. 386, §S7 (AMD). PL 2005, c. 386, §S9 (AFF). PL 2007, c. 539, Pt. DDD, §9 (AMD). PL 2009, c. 213, Pt. S, §13 (AMD). PL 2009, c. 213, Pt. S, §16 (AFF). PL 2011, c. 542, Pt. A, §141 (AMD). PL 2015, c. 300, Pt. A, §35 (AMD). PL 2021, c. 398, Pt. LL, §1 (AMD). PL 2021, c. 398, Pt. VV, §4 (AMD). PL 2021, c. 635, Pt. EE, §1 (AMD). PL 2023, c. 412, Pt. XXX, §13 (AMD). PL 2023, c. 412, Pt. XXX, §15 (AFF). PL https://library.partnertax.ai/us-me/stat/2560 PL 2005, c. 622, §13 (NEW). PL 2025, c. 388, Pt. G, §47 (RP). PL 2025, c. 388, Pt. G, §48 (AFF). https://library.partnertax.ai/us-me/stat/2571 PL 1965, c. 135, §5 (RP). https://library.partnertax.ai/us-me/stat/2572 PL 1965, c. 135, §5 (RP). https://library.partnertax.ai/us-me/stat/2573 PL 1965, c. 135, §5 (RP). https://library.partnertax.ai/us-me/stat/2621 PL 1973, c. 268, §1 (AMD). PL 1983, c. 571, §4 (RP). https://library.partnertax.ai/us-me/stat/2621-A PL 1983, c. 571, §5 (NEW). PL 1983, c. 593, §1 (AMD). PL 1985, c. 477, §2 (AMD). PL 1989, c. 586, §1 (AMD). PL 1989, c. 702, §E19 (AMD). PL 1989, c. 875, §E59 (AMD). PL 1991, c. 528, §N3 (AMD). PL 1991, c. 528, §§N4,RRR (AFF). PL 1991, c. 591, §N3 (AMD). PL 1991, c. 591, §N4 (AFF). PL 2003, c. 498, §8 (AMD). PL 2003, c. 498, §12 (AFF). https://library.partnertax.ai/us-me/stat/2622 PL 1977, c. 679, §12 (RP). https://library.partnertax.ai/us-me/stat/2623 P&SL 1969, c. 154, §E (AMD). PL 1973, c. 268, §2 (AMD). https://library.partnertax.ai/us-me/stat/2624 PL 1971, c. 549 (AMD). PL 1977, c. 78, §200 (AMD). PL 1979, c. 470 (AMD). PL 1981, c. 384 (AMD). PL 1981, c. 682, §§1,2 (AMD). PL 1983, c. 571, §§6,7 (AMD). PL 1989, c. 586, §§2,3 (AMD). PL 1989, c. 702, §E19 (AMD). PL 1989, c. 875, §E59 (AMD). https://library.partnertax.ai/us-me/stat/2625 PL 1983, c. 571, §8 (RPR). PL 2003, c. 498, §9 (AMD). PL 2003, c. 498, §12 (AFF). PL 2005, c. 248, §3 (AMD). PL 2005, c. 457, §GGG7 (AMD). PL 2011, c. 649, Pt. E, §5 (AMD). PL 2013, c. 424, Pt. A, §25 (AMD). https://library.partnertax.ai/us-me/stat/2626 PL 1981, c. 364, §31 (RPR). PL 1983, c. 571, §9 (RP). https://library.partnertax.ai/us-me/stat/2627 PL 1977, c. 694, §708 (RP). https://library.partnertax.ai/us-me/stat/2628 PL 1977, c. 679, §13 (AMD). PL 1979, c. 378, §20 (AMD). PL 1983, c. 571, §10 (RP). https://library.partnertax.ai/us-me/stat/2681 PL 1973, c. 717, §1 (RP). https://library.partnertax.ai/us-me/stat/2682 PL 1973, c. 717, §1 (RP). https://library.partnertax.ai/us-me/stat/2683 PL 1971, c. 478, §3 (AMD). PL 1973, c. 717, §2 (AMD). PL 1985, c. 651, §1 (RP). https://library.partnertax.ai/us-me/stat/2684 PL 1985, c. 651, §1 (RP). https://library.partnertax.ai/us-me/stat/2685 PL 1985, c. 651, §1 (RP). https://library.partnertax.ai/us-me/stat/2686 PL 1973, c. 717, §3 (RPR). PL 1977, c. 679, §14 (AMD). PL 1979, c. 541, §B47 (AMD). PL 1981, c. 364, §32 (AMD). PL 1985, c. 651, §1 (RP). https://library.partnertax.ai/us-me/stat/2687 PL 1973, c. 717, §4 (RPR). PL 1977, c. 679, §15 (RP). https://library.partnertax.ai/us-me/stat/2687-A PL 1973, c. 788, §190 (NEW). PL 1975, c. 623, §59 (AMD). PL 1979, c. 378, §21 (RP). https://library.partnertax.ai/us-me/stat/2688 PL 1977, c. 696, §279 (AMD). PL 1985, c. 651, §1 (RP). https://library.partnertax.ai/us-me/stat/2689 PL 1965, c. 362, §8 (AMD). PL 1977, c. 595 (RPR). PL 1985, c. 651, §1 (RP). https://library.partnertax.ai/us-me/stat/2691 PL 1985, c. 651, §2 (NEW). PL 1987, c. 507, §§5,6 (RP). https://library.partnertax.ai/us-me/stat/2692 PL 1985, c. 651, §2 (NEW). PL 1987, c. 507, §§5,6 (RP). https://library.partnertax.ai/us-me/stat/1921 PL 1977, c. 316, §2 (NEW). PL 1979, c. 378, §11 (AMD). PL 1985, c. 691, §18 (RP). https://library.partnertax.ai/us-me/stat/1922 PL 1977, c. 316, §2 (NEW). PL 1985, c. 691, §18 (RP). https://library.partnertax.ai/us-me/stat/1923 PL 1977, c. 316, §2 (NEW). PL 1977, c. 694, §703 (RPR). PL 1985, c. 691, §18 (RP). https://library.partnertax.ai/us-me/stat/1924 PL 1977, c. 316, §2 (NEW). PL 1985, c. 691, §18 (RP). https://library.partnertax.ai/us-me/stat/1925 PL 1977, c. 316, §2 (NEW). PL 1981, c. 706, §24 (RP). https://library.partnertax.ai/us-me/stat/1951 PL 1965, c. 196, §2 (AMD). PL 1977, c. 679, §6A (AMD). PL 1991, c. 9, §E23 (RP). https://library.partnertax.ai/us-me/stat/1951-A PL 1991, c. 9, §E24 (NEW). PL 1991, c. 780, §Q2 (AMD). PL 1991, c. 780, §Q4 (AFF). PL 1993, c. 395, §16 (AMD). PL 1999, c. 471, §1 (AMD). PL 2007, c. 438, §50 (AMD). PL 2007, c. 539, Pt. KKK, §1 (AMD). PL 2011, c. 285, §7 (AMD). https://library.partnertax.ai/us-me/stat/1951-B PL 2017, c. 245, §1 (NEW). PL 2017, c. 245, §2 (AFF). PL 2019, c. 401, Pt. B, §21 (RP). PL 2019, c. 441, §7 (RP). PL 2019, c. 441, §9 (AFF). https://library.partnertax.ai/us-me/stat/1951-C PL 2019, c. 441, §8 (NEW). PL 2019, c. 441, §9 (AFF). PL 2023, c. 441, Pt. A, §1 (AMD). PL 2023, c. 441, Pt. A, §3 (AFF). https://library.partnertax.ai/us-me/stat/1952 PL 1977, c. 198, §7 (AMD). PL 1977, c. 679, §7 (AMD). PL 1981, c. 364, §27 (AMD). PL 2003, c. 390, §12 (AMD). https://library.partnertax.ai/us-me/stat/1952-A PL 1975, c. 702, §6 (NEW). PL 1989, c. 588, §C5 (AMD). RR 1991, c. 1, §51 (COR). PL 1991, c. 586, §6 (AMD). PL 1995, c. 65, §A143 (AMD). PL 1995, c. 65, §§A153,C15 (AFF). PL 1995, c. 467, §18 (AMD). PL 1995, c. 625, §A50 (AMD). PL 2003, c. 414, §B64 (AMD). PL 2003, c. 414, §D7 (AFF). PL 2003, c. 614, §9 (AFF). PL 2005, c. 218, §26 (AMD). https://library.partnertax.ai/us-me/stat/1952-B PL 1987, c. 647, §4 (NEW). PL 1991, c. 846, §26 (AMD). PL 2005, c. 618, §4 (AMD). PL 2011, c. 682, §38 (REV). https://library.partnertax.ai/us-me/stat/1953 PL 1979, c. 541, §B46 (AMD). PL 2005, c. 218, §27 (AMD). https://library.partnertax.ai/us-me/stat/1954 PL 1965, c. 196, §3 (AMD). PL 1979, c. 378, §12 (RP). https://library.partnertax.ai/us-me/stat/1955 PL 1965, c. 196, §4 (AMD). PL 1975, c. 702, §7 (RPR). PL 1979, c. 378, §13 (RP). https://library.partnertax.ai/us-me/stat/1955-A PL 1975, c. 702, §8 (NEW). PL 1979, c. 541, §A223 (AMD). PL 1987, c. 497, §42 (AMD). PL 1989, c. 502, §A131 (AMD). PL 1989, c. 508, §13 (AMD). PL 1989, c. 878, §A107 (RPR). PL 1995, c. 65, §A144 (AMD). PL 1995, c. 65, §§A153,C15 (AFF). https://library.partnertax.ai/us-me/stat/1955-B PL 1975, c. 702, §8 (NEW). PL 1989, c. 508, §14 (AMD). PL 1995, c. 65, §A145 (AMD). PL 1995, c. 65, §§A153,C15 (AFF). PL 2011, c. 240, §21 (AMD). https://library.partnertax.ai/us-me/stat/1955-C PL 1979, c. 378, §14 (NEW). RR 1991, c. 1, §52 (COR). PL 1991, c. 376, §56 (AMD). PL 1995, c. 65, §A146 (AMD). PL 1995, c. 65, §§A153,C15 (AFF). PL 1995, c. 467, §19 (AMD). PL 2003, c. 414, §B65 (AMD). PL 2003, c. 414, §D7 (AFF). PL 2003, c. 614, §9 (AFF). https://library.partnertax.ai/us-me/stat/1956 PL 1977, c. 316, §3 (RPR). PL 1979, c. 378, §15 (RP). https://library.partnertax.ai/us-me/stat/1957 PL 1977, c. 694, §704 (RP). https://library.partnertax.ai/us-me/stat/1958 PL 1977, c. 694, §704 (RP). https://library.partnertax.ai/us-me/stat/1959 PL 1975, c. 702, §9 (AMD). PL 1977, c. 165, §§2-4 (AMD). PL 1977, c. 694, §705 (AMD). PL 1981, c. 470, §A157 (AMD). PL 1985, c. 691, §19 (RP). https://library.partnertax.ai/us-me/stat/1960 PL 1985, c. 691, §20 (RP). https://library.partnertax.ai/us-me/stat/1961 PL 1975, c. 765, §21 (RPR). PL 1979, c. 378, §16 (AMD). PL 1985, c. 691, §21 (RP). https://library.partnertax.ai/us-me/stat/1962 PL 1973, c. 21, §1 (AMD). PL 1975, c. 765, §22 (AMD). PL 1977, c. 165, §5 (RPR). PL 1977, c. 694, §706 (AMD). PL 1983, c. 480, §A41 (AMD). PL 1985, c. 691, §22 (RP). https://library.partnertax.ai/us-me/stat/1963 PL 1971, c. 622, §127 (AMD). PL 1975, c. 765, §23 (RP). https://library.partnertax.ai/us-me/stat/1964 PL 2005, c. 218, §28 (RP). https://library.partnertax.ai/us-me/stat/1965 PL 1975, c. 765, §24 (NEW). PL 1985, c. 691, §23 (RP). https://library.partnertax.ai/us-me/stat/2011 PL 1977, c. 694, §707 (AMD). PL 1979, c. 378, §17 (AMD). PL 1981, c. 180, §§2,3 (AMD). PL 1985, c. 691, §24 (AMD). PL 1987, c. 772, §25 (AMD). PL 2005, c. 218, §29 (AMD). PL 2013, c. 331, Pt. C, §10 (AMD). PL 2013, c. 331, Pt. C, §41 (AFF). PL 2017, c. 257, §1 (AMD). PL 2017, c. 257, §6 (AFF). https://library.partnertax.ai/us-me/stat/2012 PL 1967, c. 88 (AMD). PL 2015, c. 300, Pt. A, §27 (RPR). https://library.partnertax.ai/us-me/stat/2013 PL 1977, c. 686, §5 (NEW). PL 1979, c. 190 (AMD). PL 1981, c. 364, §28 (AMD). PL 1981, c. 680 (AMD). PL 1983, c. 571, §3 (AMD). PL 1985, c. 411, §§1,2 (AMD). PL 1985, c. 447, §§1-3 (AMD). PL 1985, c. 691, §§25,26,48 (AMD). PL 1985, c. 737, §A98 (AMD). PL 1989, c. 533, §§11-13 (AMD). PL 1989, c. 847, §3 (AMD). PL 1993, c. 151, §1 (AMD). PL 1993, c. 395, §17 (AMD). PL 1993, c. 680, §A30 (AMD). PL 1997, c. 514, §1 (AMD). PL 1999, c. 708, §32 (AMD). PL 1999, c. 757, §1 (AMD). PL 1999, c. 757, §3 (AF https://library.partnertax.ai/us-me/stat/2014 PL 1983, c. 560, §§4,6 (NEW). https://library.partnertax.ai/us-me/stat/2015 PL 1993, c. 701, §8 (NEW). PL 1993, c. 701, §10 (AFF). https://library.partnertax.ai/us-me/stat/2016 PL 2005, c. 351, §9 (NEW). PL 2005, c. 351, §26 (AFF). PL 2009, c. 461, §25 (AMD). PL 2009, c. 627, §7 (AMD). PL 2009, c. 627, §12 (AFF). PL 2011, c. 655, Pt. L, §3 (AMD). PL 2017, c. 440, §§8-10 (AMD). PL 2017, c. 440, §16 (AFF). PL 2021, c. 398, Pt. IIII, §4 (AMD). PL 2023, c. 412, Pt. J, §9 (AMD). https://library.partnertax.ai/us-me/stat/2017 PL 2005, c. 646, §6 (NEW). PL 2005, c. 665, §4 (NEW). PL 2007, c. 466, Pt. A, §61 (RAL). PL 2007, c. 693, §§17-21 (AMD). PL 2007, c. 693, §37 (AFF). PL 2017, c. 170, Pt. F, §2 (RP). https://library.partnertax.ai/us-me/stat/2018 PL 2007, c. 466, Pt. A, §61 (RAL). MRSA T. 36 §2018, sub-§8 (RP). https://library.partnertax.ai/us-me/stat/2019 PL 2007, c. 658, §3 (NEW). PL 2015, c. 300, Pt. A, §28 (RP). https://library.partnertax.ai/us-me/stat/2020 PL 2011, c. 425, §1 (NEW). PL 2011, c. 425, §3 (AFF). https://library.partnertax.ai/us-me/stat/2021 PL 2021, c. 758, §1 (NEW). https://library.partnertax.ai/us-me/stat/2022 PL 2023, c. 643, Pt. H, §28 (NEW). PL 2023, c. 643, Pt. H, §29 (AFF). PL 2023, c. 673, §27 (NEW). PL 2023, c. 673, §28 (AFF). https://library.partnertax.ai/us-me/stat/2061 PL 1965, c. 362, §7 (AMD). PL 1979, c. 378, §18 (RP). https://library.partnertax.ai/us-me/stat/2062 PL 1969, c. 584, §2 (AMD). PL 1977, c. 668, §3 (RP). https://library.partnertax.ai/us-me/stat/2111 PL 1981, c. 470, §A158 (AMD). PL 2001, c. 583, §13 (RP). https://library.partnertax.ai/us-me/stat/2112 PL 1977, c. 679, §8 (RP). https://library.partnertax.ai/us-me/stat/2113 PL 1977, c. 696, §277 (AMD). PL 1991, c. 780, §CCC3 (AMD). PL 1995, c. 639, §9 (AMD). PL 1995, c. 640, §7 (AMD). PL 1997, c. 393, §A42 (RPR). PL 2003, c. 452, §U5 (RPR). PL 2003, c. 452, §X2 (AFF). PL 2007, c. 438, §51 (RP). https://library.partnertax.ai/us-me/stat/2351 PL 1965, c. 135, §2 (AMD). PL 1973, c. 788, §188 (RP). https://library.partnertax.ai/us-me/stat/2352 PL 1965, c. 135, §3 (AMD). PL 1973, c. 788, §189 (AMD). PL 1975, c. 623, §58 (AMD). PL 1977, c. 679, §§9, 10 (AMD). PL 1981, c. 364, §29 (RP). https://library.partnertax.ai/us-me/stat/2401 PL 1971, c. 439, §24 (AMD). PL 1973, c. 730, §6 (RP). https://library.partnertax.ai/us-me/stat/2402 PL 1971, c. 565, §23 (AMD). PL 1973, c. 730, §6 (RP). https://library.partnertax.ai/us-me/stat/2403 PL 1973, c. 382, §1 (AMD). PL 1973, c. 730, §6 (RP). https://library.partnertax.ai/us-me/stat/2404 PL 1973, c. 382, §2 (AMD). PL 1973, c. 730, §6 (RP). https://library.partnertax.ai/us-me/stat/2405 PL 1973, c. 382, §3 (RP). https://library.partnertax.ai/us-me/stat/2406 PL 1971, c. 565, §24 (AMD). PL 1973, c. 382, §4 (AMD). PL 1973, c. 730, §6 (RP). https://library.partnertax.ai/us-me/stat/2407 PL 1973, c. 730, §7 (AMD). PL 1975, c. 18, §4 (RP). https://library.partnertax.ai/us-me/stat/2461 PL 1965, c. 135, §4 (RP). https://library.partnertax.ai/us-me/stat/2462 PL 1965, c. 135, §4 (RP). https://library.partnertax.ai/us-me/stat/2463 PL 1965, c. 135, §4 (RP). https://library.partnertax.ai/us-me/stat/2464 PL 1965, c. 135, §4 (RP). https://library.partnertax.ai/us-me/stat/2511 PL 1973, c. 727, §2 (AMD). PL 1975, c. 241 (AMD). PL 1981, c. 514, §1 (AMD). PL 1983, c. 479, §1 (AMD). PL 1985, c. 783, §9 (RP). https://library.partnertax.ai/us-me/stat/2512 PL 1973, c. 585, §12 (AMD). PL 1973, c. 727, §3 (RPR). PL 1985, c. 783, §10 (AMD). https://library.partnertax.ai/us-me/stat/2513 PL 1973, c. 727, §4 (AMD). PL 1985, c. 783, §11 (AMD). PL 1989, c. 556, §B5 (AMD). PL 1997, c. 496, §1 (AMD). PL 1997, c. 660, §B4 (AMD). PL 2003, c. 20, §CC1 (AMD). PL 2003, c. 20, §CC3 (AFF). PL 2005, c. 218, §30 (AMD). PL 2007, c. 240, Pt. KKKK, §1 (AMD). PL 2007, c. 240, Pt. KKKK, §7 (AFF). PL 2007, c. 627, §52 (AMD). PL 2009, c. 625, §9 (AMD). PL 2011, c. 331, §12 (AMD). PL 2011, c. 331, §§16, 17 (AFF). PL 2017, c. 288, Pt. A, §47 (AMD). https://library.partnertax.ai/us-me/stat/2513-A PL 1987, c. 481, §4 (NEW). PL 2007, c. 627, §53 (AMD). https://library.partnertax.ai/us-me/stat/2513-B PL 1997, c. 435, §2 (NEW). PL 1997, c. 583, §6 (AMD). PL 2007, c. 240, Pt. KKKK, §2 (RP). PL 2007, c. 240, Pt. KKKK, §7 (AFF). https://library.partnertax.ai/us-me/stat/2513-C PL 2021, c. 354, §18 (NEW). RR 2021, c. 1, Pt. A, §47 (COR). https://library.partnertax.ai/us-me/stat/1544 2026-06-25 https://library.partnertax.ai/us-me/stat/1545 PL 1973, c. 460, §18 (AMD). PL 1975, c. 339, §16 (RPR). PL 1995, c. 502, §E30 (AMD). PL 2011, c. 657, Pt. W, §7 (REV). PL 2013, c. 405, Pt. A, §24 (REV). PL 2025, c. 113, Pt. D, §81 (AMD). https://library.partnertax.ai/us-me/stat/1546 PL 1973, c. 460, §18 (AMD). PL 1975, c. 339, §16 (RPR). PL 1995, c. 502, §E30 (AMD). PL 2011, c. 657, Pt. W, §7 (REV). PL 2013, c. 405, Pt. A, §24 (REV). https://library.partnertax.ai/us-me/stat/1547 PL 1973, c. 625, §261 (AMD). PL 1979, c. 666, §41 (AMD). https://library.partnertax.ai/us-me/stat/1601 PL 1977, c. 698, §8 (NEW). https://library.partnertax.ai/us-me/stat/1602 PL 1977, c. 698, §8 (NEW). PL 1981, c. 364, §24 (AMD). PL 1983, c. 471, §16 (AMD). PL 1985, c. 458, §1 (AMD). PL 1989, c. 508, §11 (AMD). PL 1989, c. 881, §1 (AMD). PL 1991, c. 622, §T1 (AMD). PL 2007, c. 541, Pt. F, §3 (AMD). PL 2019, c. 401, Pt. A, §17 (AMD). https://library.partnertax.ai/us-me/stat/1603 PL 1977, c. 698, §8 (NEW). PL 1979, c. 440, §1 (AMD). PL 1979, c. 646, §3 (AMD). PL 1983, c. 471, §17 (AMD). PL 1983, c. 556, §19 (AMD). PL 1987, c. 737, §§C80,C106 (AMD). PL 1989, c. 6 (AMD). PL 1989, c. 9, §2 (AMD). PL 1989, c. 104, §§C8,C10 (AMD). RR 1993, c. 1, §107 (COR). PL 1995, c. 565, §1 (AMD). PL 1999, c. 554, §1 (AMD). PL 2005, c. 683, §A65 (AMD). PL 2007, c. 627, §34 (AMD). PL 2009, c. 619, Pt. B, §1 (AMD). https://library.partnertax.ai/us-me/stat/1604 PL 1977, c. 698, §8 (NEW). PL 1979, c. 520, §§8,9 (AMD). PL 1981, c. 364, §§25,26 (AMD). PL 1981, c. 702, §J (AMD). PL 1983, c. 471, §18 (AMD). PL 1983, c. 827, §4 (AMD). PL 1985, c. 459, §C14 (RPR). PL 1991, c. 528, §LL2 (AMD). PL 1991, c. 528, §RRR (AFF). PL 1991, c. 591, §LL2 (AMD). PL 2025, c. 113, Pt. D, §82 (AMD). https://library.partnertax.ai/us-me/stat/1605 PL 1977, c. 698, §8 (NEW). PL 1979, c. 520, §10 (AMD). PL 1983, c. 556, §20 (AMD). PL 1985, c. 459, §C15 (AMD). PL 1987, c. 737, §§C81,C106 (AMD). PL 1989, c. 6 (AMD). PL 1989, c. 9, §2 (AMD). PL 1989, c. 104, §§C8,C10 (AMD). PL 1991, c. 528, §O (AMD). PL 1991, c. 528, §RRR (AFF). PL 1991, c. 591, §O (AMD). PL 1995, c. 328, §1 (AMD). PL 1997, c. 524, §1 (AMD). PL 1997, c. 524, §2 (AFF). PL 2007, c. 541, Pt. D, §1 (AMD). PL 2025, c. 113, Pt. D, §83 (AMD). https://library.partnertax.ai/us-me/stat/1606 PL 1977, c. 698, §8 (NEW). PL 1979, c. 666, §42 (NEW). PL 1983, c. 556, §20 (AMD). PL 1989, c. 373, §1 (AMD). PL 2007, c. 627, §35 (RPR). PL 2009, c. 619, Pt. B, §2 (AMD). https://library.partnertax.ai/us-me/stat/1607 PL 1979, c. 666, §42 (NEW). https://library.partnertax.ai/us-me/stat/1608 PL 1983, c. 508, §2 (NEW). PL 1985, c. 459, §§C16,17 (AMD). PL 1985, c. 603, §8 (AMD). PL 1989, c. 857, §78 (AMD). https://library.partnertax.ai/us-me/stat/1609 PL 1983, c. 508, §2 (NEW). PL 1989, c. 857, §79 (AMD). PL 2013, c. 16, §10 (REV). https://library.partnertax.ai/us-me/stat/1610 PL 1985, c. 458, §2 (NEW). PL 2007, c. 438, §29 (RP). https://library.partnertax.ai/us-me/stat/1611 PL 2005, c. 624, §1 (NEW). PL 2023, c. 603, §4 (AMD). https://library.partnertax.ai/us-me/stat/1612 PL 2017, c. 193, §2 (NEW). https://library.partnertax.ai/us-me/stat/1751 2026-06-25 https://library.partnertax.ai/us-me/stat/1752 PL 1965, c. 114 (AMD). PL 1965, c. 361 (AMD). PL 1965, c. 362, §§1-4 (AMD). PL 1971, c. 479 (AMD). PL 1975, c. 317, §1 (AMD). PL 1975, c. 359 (AMD). PL 1975, c. 450 (AMD). PL 1975, c. 702, §5 (AMD). PL 1975, c. 765, §19 (AMD). PL 1975, c. 779 (AMD). PL 1977, c. 198, §§1-4 (AMD). PL 1977, c. 443, §1 (AMD). PL 1977, c. 477, §§5-9 (AMD). PL 1977, c. 542, §3 (AMD). PL 1977, c. 696, §273 (AMD). PL 1979, c. 292, §1 (AMD). PL 1979, c. 342 (AMD). PL 1979, c. 378, §8 (AMD). PL 1979, c. 541, §A220 (AMD). https://library.partnertax.ai/us-me/stat/1752-A PL 1999, c. 414, §18 (NEW). PL 2007, c. 438, §31 (RP). https://library.partnertax.ai/us-me/stat/1753 PL 1987, c. 497, §26 (RPR). PL 2011, c. 285, §2 (AMD). https://library.partnertax.ai/us-me/stat/1754 PL 1965, c. 362, §5 (AMD). PL 1977, c. 198, §5 (AMD). PL 1977, c. 694, §§700,701 (AMD). PL 1979, c. 268 (AMD). PL 1983, c. 859, §§M3,M13 (AMD). PL 1987, c. 497, §§27-34 (AMD). PL 1989, c. 880, §H (AMD). PL 1995, c. 640, §2 (RP). https://library.partnertax.ai/us-me/stat/1754-A PL 1991, c. 780, §CCC2 (NEW). PL 2003, c. 390, §9 (AMD). PL 2011, c. 644, §10 (AMD). PL 2011, c. 644, §35 (AFF). PL 2019, c. 401, Pt. B, §8 (RP). https://library.partnertax.ai/us-me/stat/1754-B PL 1995, c. 640, §3 (NEW). PL 1997, c. 504, §8 (AMD). PL 2003, c. 452, §§U3,4 (AMD). PL 2003, c. 452, §X2 (AFF). PL 2003, c. 673, §§AAA1,2 (AMD). PL 2005, c. 12, §O2 (AMD). PL 2005, c. 12, §O5 (AFF). PL 2005, c. 218, §§18-21 (AMD). PL 2005, c. 519, §OOO1 (AMD). PL 2007, c. 328, §§5-7 (AMD). PL 2009, c. 373, §§5-7 (AMD). PL 2009, c. 496, §17 (AMD). PL 2011, c. 535, §5 (AMD). PL 2013, c. 200, §§1-4 (AMD). PL 2013, c. 200, §6 (AFF). PL 2013, c. 331, Pt. A, §1 (AMD). PL 2013, c. 546, §10 (AMD). PL 2 https://library.partnertax.ai/us-me/stat/1755 PL 1969, c. 18 (AMD). PL 1997, c. 526, §14 (AMD). PL 2007, c. 627, §45 (AMD). https://library.partnertax.ai/us-me/stat/1756 PL 1971, c. 20 (AMD). PL 1987, c. 497, §35 (AMD). PL 1995, c. 640, §4 (RPR). https://library.partnertax.ai/us-me/stat/1757 PL 1977, c. 694, §702 (RPR). PL 1979, c. 520, §3 (AMD). PL 1985, c. 691, §9 (AMD). PL 2007, c. 438, §32 (AMD). https://library.partnertax.ai/us-me/stat/1758 PL 1999, c. 708, §24 (RPR). PL 2023, c. 643, Pt. H, §21 (RP). PL 2023, c. 643, Pt. H, §29 (AFF). PL 2023, c. 673, §21 (RP). PL 2023, c. 673, §28 (AFF). https://library.partnertax.ai/us-me/stat/1759 PL 1979, c. 520, §4 (AMD). PL 2007, c. 627, §46 (AMD). PL 2017, c. 375, Pt. H, §1 (AMD). PL 2019, c. 401, Pt. B, §14 (AMD). PL 2019, c. 441, §5 (AMD). PL 2019, c. 441, §9 (AFF). https://library.partnertax.ai/us-me/stat/1760 PL 1965, c. 257 (AMD). PL 1967, c. 46 (AMD). PL 1967, c. 89 (AMD). PL 1967, c. 116 (AMD). PL 1967, c. 211 (AMD). PL 1969, c. 24 (AMD). PL 1969, c. 223, §1 (AMD). PL 1969, c. 471 (AMD). PL 1969, c. 590, §68 (AMD). PL 1971, c. 23 (AMD). PL 1971, c. 353, §§1,2 (AMD). PL 1971, c. 507 (AMD). PL 1971, c. 508 (AMD). PL 1971, c. 604 (AMD). PL 1971, c. 618, §12 (AMD). PL 1971, c. 622, §126 (AMD). P&SL 1973, c. 148, §B5 (AMD). PL 1973, c. 573 (AMD). PL 1973, c. 575, §§1,2 (AMD). PL 1973, c. 580, §1 (AMD). https://library.partnertax.ai/us-me/stat/1760-A PL 1977, c. 490, §4 (NEW). PL 1977, c. 696, §274 (AMD). PL 1979, c. 687, §8 (RPR). PL 1985, c. 691, §16 (RP). https://library.partnertax.ai/us-me/stat/1760-B PL 1985, c. 691, §17 (NEW). PL 1997, c. 526, §14 (AMD). PL 2009, c. 434, §26 (RP). https://library.partnertax.ai/us-me/stat/1760-C PL 1999, c. 521, §A8 (NEW). PL 1999, c. 708, §31 (AMD). PL 2005, c. 622, §9 (AMD). PL 2007, c. 437, §11 (AMD). https://library.partnertax.ai/us-me/stat/1760-D PL 2009, c. 632, §2 (NEW). PL 2011, c. 285, §6 (AMD). PL 2011, c. 285, §15 (AFF). https://library.partnertax.ai/us-me/stat/1761 PL 1977, c. 696, §275 (AMD). PL 1979, c. 541, §A221 (AMD). PL 2017, c. 170, Pt. C, §6 (AMD). https://library.partnertax.ai/us-me/stat/1762 PL 1985, c. 535, §4 (AMD). PL 1991, c. 846, §23 (RP). PL 1991, c. 846, §39 (AFF). https://library.partnertax.ai/us-me/stat/1763 PL 2007, c. 693, §16 (AMD). https://library.partnertax.ai/us-me/stat/1764 PL 1975, c. 317, §2 (AMD). PL 1987, c. 49, §2 (AMD). PL 1987, c. 128, §2 (AMD). PL 1987, c. 769, §A155 (RPR). PL 1989, c. 508, §12 (AMD). PL 1989, c. 588, §C3 (AMD). PL 1989, c. 878, §A106 (RPR). PL 1991, c. 546, §23 (AMD). PL 1995, c. 281, §17 (AMD). PL 1997, c. 133, §2 (AMD). PL 1999, c. 518, §1 (AMD). PL 2005, c. 12, §O3 (AMD). PL 2005, c. 12, §O5 (AFF). PL 2005, c. 218, §25 (AMD). PL 2007, c. 375, §2 (AMD). PL 2011, c. 548, §17 (AMD). PL 2013, c. 331, Pt. C, §9 (AMD). PL 2015, c. 300, Pt. A, https://library.partnertax.ai/us-me/stat/1765 PL 1967, c. 108 (AMD). P&SL 1969, c. 154, §G1 (REEN). PL 1969, c. 295, §1 (RP). PL 1975, c. 317, §3 (AMD). PL 1975, c. 528 (AMD). PL 1975, c. 765, §20 (RPR). PL 1977, c. 686, §4 (RPR). PL 1979, c. 541, §A222 (AMD). PL 1985, c. 519 (RPR). PL 1987, c. 49, §§3,4 (AMD). PL 1987, c. 128, §3 (AMD). PL 1987, c. 402, §A180 (RPR). PL 1987, c. 467, §§1,2 (AMD). PL 1989, c. 533, §9 (AMD). PL 1989, c. 588, §C4 (AMD). PL 1997, c. 133, §§3,4 (AMD). PL 1999, c. 518, §2 (AMD). PL 2007, c. 375, §3 (AMD). PL 2007 https://library.partnertax.ai/us-me/stat/1811 PL 1965, c. 362, §6 (AMD). PL 1967, c. 71 (AMD). P&SL 1967, c. 191, §D1 (AMD). PL 1967, c. 544, §92 (AMD). PL 1967, c. 544, §112 (RP). PL 1969, c. 295, §2 (AMD). PL 1973, c. 766, §2 (AMD). PL 1977, c. 198, §6 (AMD). PL 1983, c. 859, §§M7,M13 (AMD). PL 1985, c. 783, §5 (AMD). PL 1987, c. 497, §40 (AMD). PL 1989, c. 533, §§10,14 (AMD). PL 1989, c. 588, §B2 (AMD). PL 1989, c. 871, §16 (AMD). PL 1991, c. 528, §§XX1,2 (AMD). PL 1991, c. 528, §§XX7,8,RRR (AFF). PL 1991, c. 591, §§XX1,2 (AMD). PL 1991, https://library.partnertax.ai/us-me/stat/1811-A PL 1965, c. 196, §1 (NEW). PL 1981, c. 706, §22 (AMD). PL 2007, c. 438, §49 (AMD). https://library.partnertax.ai/us-me/stat/1811-B PL 2003, c. 673, §AAA3 (NEW). PL 2005, c. 332, §14 (AMD). PL 2005, c. 332, §30 (AFF). PL 2019, c. 401, Pt. B, §17 (AMD). https://library.partnertax.ai/us-me/stat/1812 P&SL 1967, c. 191, §D2 (AMD). PL 1967, c. 544, §93 (AMD). PL 1967, c. 544, §112 (RP). PL 1969, c. 295, §3 (AMD). PL 1985, c. 783, §6 (RPR). PL 1987, c. 402, §A181 (RPR). PL 1989, c. 588, §§B3,B4 (AMD). PL 1989, c. 871, §17 (AMD). PL 1991, c. 528, §§XX3-5 (AMD). PL 1991, c. 528, §§XX7,8,RRR (AFF). PL 1991, c. 591, §§XX3-5 (AMD). PL 1991, c. 591, §§XX7,8 (AFF). PL 1991, c. 846, §24 (AMD). PL 1993, c. 410, §LLL2 (AMD). PL 1993, c. 410, §LLL5 (AFF). PL 1995, c. 281, §20 (AMD). PL 1999, c. 401, §X4 ( https://library.partnertax.ai/us-me/stat/1813 PL 1977, c. 696, §276 (AMD). PL 1991, c. 546, §24 (AMD). https://library.partnertax.ai/us-me/stat/1814 PL 1977, c. 316, §1 (NEW). PL 1979, c. 378, §9 (AMD). PL 1987, c. 772, §23 (AMD). PL 2003, c. 390, §11 (AMD). PL 2017, c. 170, Pt. C, §7 (AMD). https://library.partnertax.ai/us-me/stat/1815 PL 1999, c. 477, §1 (NEW). PL 2021, c. 681, Pt. E, §2 (AMD). PL 2021, c. 681, Pt. E, §3 (AFF). PL 2025, c. 470, Pt. D, §§2-5 (AMD). PL 2025, c. 470, Pt. D, §6 (AFF). https://library.partnertax.ai/us-me/stat/1816 PL 2001, c. 584, §9 (NEW). PL 2001, c. 584, §10 (AFF). PL 2003, c. 673, §V24 (RP). PL 2003, c. 673, §V29 (AFF). https://library.partnertax.ai/us-me/stat/1817 IB 2015, c. 5, §3 (NEW). PL 2017, c. 1, §21 (AMD). PL 2017, c. 409, Pt. D, §3 (RP). PL 2017, c. 452, §30 (AMD). PL 2021, c. 293, Pt. A, §49 (AMD). https://library.partnertax.ai/us-me/stat/1818-1 PL 2017, c. 409, Pt. D, §4 (NEW). PL 2021, c. 645, §5 (AMD). PL 2021, c. 669, §5 (REV). https://library.partnertax.ai/us-me/stat/1818-2 PL 2017, c. 409, Pt. D, §4 (NEW). PL 2021, c. 645, §5 (AMD). PL 2021, c. 669, §5 (REV). PL 2025, c. 388, Pt. F, §2 (AMD). PL 2025, c. 388, Pt. F, §5 (AFF). https://library.partnertax.ai/us-me/stat/1819 PL 2019, c. 401, Pt. B, §18 (NEW). PL 2019, c. 401, Pt. B, §22 (AFF). PL 2021, c. 181, Pt. B, §6 (AMD). PL 2021, c. 181, Pt. B, §7 (AFF). PL 2023, c. 643, Pt. H, §§24-27 (AMD). PL 2023, c. 643, Pt. H, §29 (AFF). PL 2023, c. 673, §§23-26 (AMD). PL 2023, c. 673, §28 (AFF). PL 2025, c. 388, Pt. G, §§45, 46 (AMD). PL 2025, c. 388, Pt. G, §48 (AFF). https://library.partnertax.ai/us-me/stat/1820 PL 2021, c. 446, §2 (NEW). PL 2021, c. 630, Pt. D, §2 (AMD). PL 2023, c. 613, Pt. B, §§3, 4 (AMD). https://library.partnertax.ai/us-me/stat/1821 PL 2023, c. 189, Pt. I, §1 (NEW). PL 2025, c. 9, Pt. F, §8 (AMD). https://library.partnertax.ai/us-me/stat/1861 PL 1965, c. 136 (AMD). P&SL 1967, c. 191, §D3 (AMD). PL 1967, c. 544, §94 (AMD). PL 1967, c. 544, §112 (RP). PL 1969, c. 295, §4 (AMD). PL 1985, c. 783, §7 (RPR). PL 1987, c. 497, §41 (AMD). PL 1991, c. 846, §25 (AMD). PL 1995, c. 640, §6 (AMD). PL 2019, c. 379, Pt. B, §6 (AMD). https://library.partnertax.ai/us-me/stat/1861-A PL 1989, c. 880, §F (NEW). RR 1991, c. 2, §133 (COR). PL 1999, c. 521, §A9 (AMD). PL 1999, c. 521, §A11 (AFF). PL 2001, c. 583, §12 (AMD). PL 2003, c. 391, §1 (AMD). PL 2007, c. 240, Pt. W, §1 (AMD). PL 2007, c. 240, Pt. W, §2 (AFF). PL 2019, c. 441, §6 (AMD). PL 2019, c. 441, §9 (AFF). PL 2019, c. 607, Pt. C, §2 (AMD). PL 2019, c. 607, Pt. C, §9 (AFF). https://library.partnertax.ai/us-me/stat/1862 PL 1985, c. 783, §8 (AMD). PL 1987, c. 772, §24 (AMD). PL 2011, c. 240, §20 (AMD). https://library.partnertax.ai/us-me/stat/1863 PL 1981, c. 503 (NEW). PL 2019, c. 401, Pt. B, §19 (RP). https://library.partnertax.ai/us-me/stat/1864 PL 2001, c. 439, §II1 (NEW). PL 2001, c. 439, §II2 (AFF). PL 2019, c. 401, Pt. B, §20 (AMD). https://library.partnertax.ai/us-me/stat/1865 PL 2003, c. 498, §7 (NEW). PL 2003, c. 498, §12 (AFF). PL 2005, c. 457, §GGG6 (AMD). PL 2011, c. 649, Pt. E, §4 (AMD). https://library.partnertax.ai/us-me/stat/1901 PL 1981, c. 706, §23 (RP). https://library.partnertax.ai/us-me/stat/1902 PL 1977, c. 165, §1 (AMD). PL 1981, c. 706, §23 (RP). https://library.partnertax.ai/us-me/stat/1903 PL 1981, c. 706, §23 (RP). https://library.partnertax.ai/us-me/stat/1904 PL 1981, c. 706, §23 (RP). https://library.partnertax.ai/us-me/stat/1905 PL 1981, c. 706, §23 (RP). https://library.partnertax.ai/us-me/stat/1906 PL 1979, c. 378, §10 (RP). https://library.partnertax.ai/us-me/stat/2692-A PL 1987, c. 507, §3 (NEW). PL 1987, c. 507, §§5,6 (RP). https://library.partnertax.ai/us-me/stat/2693 PL 1985, c. 651, §2 (NEW). PL 1987, c. 507, §§5,6 (RP). https://library.partnertax.ai/us-me/stat/2694 PL 1985, c. 651, §2 (NEW). PL 1987, c. 402, §A182 (AMD). PL 1987, c. 507, §§5,6 (RP). https://library.partnertax.ai/us-me/stat/2695 PL 1985, c. 651, §2 (NEW). PL 1987, c. 507, §§5,6 (RP). https://library.partnertax.ai/us-me/stat/2696 PL 1985, c. 651, §2 (NEW). PL 1987, c. 507, §§4-6 (RP). https://library.partnertax.ai/us-me/stat/2701 PL 1975, c. 162, §1 (NEW). PL 1979, c. 541, §A224 (RP). https://library.partnertax.ai/us-me/stat/2701-A PL 1975, c. 162, §1 (NEW). PL 1979, c. 541, §A224 (RP). https://library.partnertax.ai/us-me/stat/2702 PL 1975, c. 162, §1 (NEW). PL 1979, c. 541, §A224 (RP). https://library.partnertax.ai/us-me/stat/2703 PL 1975, c. 162, §1 (NEW). PL 1979, c. 541, §A224 (RP). https://library.partnertax.ai/us-me/stat/2704 PL 1975, c. 162, §1 (NEW). PL 1979, c. 541, §A224 (RP). https://library.partnertax.ai/us-me/stat/2704-A PL 1975, c. 162, §1 (NEW). PL 1979, c. 541, §A224 (RP). https://library.partnertax.ai/us-me/stat/2705 PL 1975, c. 162, §1 (NEW). PL 1979, c. 541, §A224 (RP). https://library.partnertax.ai/us-me/stat/2706 PL 1975, c. 162, §1 (NEW). PL 1979, c. 541, §A224 (RP). https://library.partnertax.ai/us-me/stat/2711 PL 1983, c. 556, §21 (NEW). PL 1983, c. 855, §§8-10 (AMD). PL 1983, c. 862, §§85,86 (AMD). PL 1985, c. 462, §1 (AMD). PL 1985, c. 514, §1 (RP). https://library.partnertax.ai/us-me/stat/2712 PL 1983, c. 556, §21 (NEW). PL 1983, c. 586 (AMD). PL 1983, c. 855, §11 (RPR). PL 1985, c. 514, §1 (RP). https://library.partnertax.ai/us-me/stat/2713 PL 1983, c. 556, §21 (NEW). PL 1983, c. 855, §12 (AMD). PL 1985, c. 514, §1 (RP). https://library.partnertax.ai/us-me/stat/2714 PL 1983, c. 556, §21 (NEW). PL 1985, c. 149 (AMD). PL 1985, c. 514, §1 (RP). https://library.partnertax.ai/us-me/stat/2715 PL 1983, c. 556, §21 (NEW). PL 1983, c. 855, §13 (RP). https://library.partnertax.ai/us-me/stat/2721 PL 1985, c. 514, §2 (NEW). https://library.partnertax.ai/us-me/stat/2722 PL 1985, c. 514, §2 (NEW). PL 1987, c. 362, §1 (AMD). https://library.partnertax.ai/us-me/stat/2723 PL 1985, c. 514, §2 (NEW). PL 1987, c. 362, §2 (RP). https://library.partnertax.ai/us-me/stat/2723-A PL 1987, c. 362, §3 (NEW). PL 1989, c. 555, §§20,21,24 (AMD). PL 1989, c. 600, §B11 (AMD). PL 1991, c. 528, §LL3 (AMD). PL 1991, c. 528, §RRR (AFF). PL 1991, c. 591, §LL3 (AMD). PL 1993, c. 410, §KK1 (AMD). PL 1997, c. 24, §C6 (AMD). PL 2011, c. 657, Pt. W, §6 (REV). https://library.partnertax.ai/us-me/stat/2724 PL 1985, c. 514, §2 (NEW). PL 1987, c. 497, §43 (AMD). PL 1993, c. 452, §15 (AMD). PL 2021, c. 681, Pt. F, §1 (AMD). PL 2021, c. 681, Pt. F, §6 (AFF). https://library.partnertax.ai/us-me/stat/2725 PL 1985, c. 514, §2 (NEW). https://library.partnertax.ai/us-me/stat/2726 PL 1985, c. 514, §2 (NEW). PL 1989, c. 508, §15 (AMD). PL 1995, c. 281, §21 (AMD). PL 2011, c. 462, §1 (AMD). PL 2011, c. 462, §2 (AFF). PL 2021, c. 253, Pt. C, §3 (AMD). https://library.partnertax.ai/us-me/stat/2727 PL 1985, c. 514, §2 (NEW). PL 2011, c. 240, §22 (RP). https://library.partnertax.ai/us-me/stat/2728 PL 2001, c. 564, §6 (NEW). PL 2011, c. 657, Pt. W, §§5, 7 (REV). PL 2013, c. 405, Pt. A, §23 (REV). https://library.partnertax.ai/us-me/stat/2801 PL 1987, c. 847, §5 (NEW). PL 1989, c. 501, §P31 (AMD). PL 1989, c. 909 (AMD). PL 1991, c. 528, §Q7 (RP). PL 1991, c. 528, §RRR (AFF). PL 1991, c. 591, §Q7 (RP). https://library.partnertax.ai/us-me/stat/2801-A RR 1991, c. 1, §56 (COR). PL 1991, c. 528, §Q8 (NEW). PL 1991, c. 528, §RRR (AFF). PL 1991, c. 591, §Q8 (NEW). PL 1991, c. 780, §§R6,7 (AMD). PL 1995, c. 368, §§W9,RR1-3 (AMD). PL 1995, c. 665, §§L1-3 (AMD). PL 1995, c. 665, §L9 (AFF). PL 1997, c. 24, §T1 (AMD). PL 1997, c. 526, §14 (AMD). MRSA T. 36 §2801-A, sub-§10 (RP). https://library.partnertax.ai/us-me/stat/2821 PL 1993, c. 410, §YY2 (NEW). PL 1993, c. 410, §YY6 (AFF). PL 1995, c. 665, §E2 (RP). PL 1995, c. 665, §E4 (AFF). https://library.partnertax.ai/us-me/stat/2822 PL 1993, c. 410, §YY2 (NEW). PL 1993, c. 410, §YY6 (AFF). PL 1995, c. 665, §E2 (RP). PL 1995, c. 665, §E4 (AFF). https://library.partnertax.ai/us-me/stat/2823 PL 1993, c. 410, §YY2 (NEW). PL 1993, c. 410, §YY6 (AFF). PL 1995, c. 665, §E2 (RP). PL 1995, c. 665, §E4 (AFF). https://library.partnertax.ai/us-me/stat/2824 PL 1993, c. 410, §YY2 (NEW). PL 1993, c. 410, §YY6 (AFF). PL 1995, c. 665, §E2 (RP). PL 1995, c. 665, §E4 (AFF). https://library.partnertax.ai/us-me/stat/2825 PL 1993, c. 410, §YY2 (NEW). PL 1993, c. 410, §YY6 (AFF). PL 1995, c. 665, §E2 (RP). PL 1995, c. 665, §E4 (AFF). https://library.partnertax.ai/us-me/stat/2851 PL 1981, c. 711, §10 (NEW). https://library.partnertax.ai/us-me/stat/2852 PL 1981, c. 711, §10 (NEW). https://library.partnertax.ai/us-me/stat/2853 PL 1981, c. 711, §10 (NEW). https://library.partnertax.ai/us-me/stat/2854 PL 1981, c. 711, §10 (NEW). PL 2025, c. 469, §17 (RPR). PL 2025, c. 469, §44 (AFF). https://library.partnertax.ai/us-me/stat/2855 PL 1981, c. 711, §10 (NEW). PL 1983, c. 776, §§4,5 (AMD). PL 1985, c. 535, §5 (AMD). PL 1987, c. 504, §3 (AMD). PL 1993, c. 395, §18 (AMD). PL 2025, c. 469, §§18-32 (AMD). PL 2025, c. 469, §44 (AFF). https://library.partnertax.ai/us-me/stat/2856 PL 1981, c. 711, §10 (NEW). RR 2013, c. 2, §45 (COR). PL 2025, c. 469, §33 (RPR). PL 2025, c. 469, §44 (AFF). https://library.partnertax.ai/us-me/stat/2857 PL 1981, c. 711, §10 (NEW). PL 2025, c. 469, §34 (AMD). PL 2025, c. 469, §44 (AFF). https://library.partnertax.ai/us-me/stat/2857-A PL 2025, c. 469, §35 (NEW). PL 2025, c. 469, §44 (AFF). https://library.partnertax.ai/us-me/stat/2858 PL 1981, c. 711, §10 (NEW). PL 1983, c. 555, §4 (AMD). PL 1983, c. 776, §6 (AMD). PL 1987, c. 772, §26 (AMD). PL 2025, c. 469, §36 (RP). PL 2025, c. 469, §44 (AFF). https://library.partnertax.ai/us-me/stat/2859 PL 1981, c. 711, §10 (NEW). PL 1985, c. 691, §§27,48 (RPR). PL 2025, c. 469, §37 (RPR). PL 2025, c. 469, §44 (AFF). https://library.partnertax.ai/us-me/stat/2860 PL 1981, c. 711, §10 (NEW). PL 1989, c. 502, §A132 (AMD). PL 2011, c. 240, §23 (RP). https://library.partnertax.ai/us-me/stat/2861 PL 1981, c. 711, §10 (NEW). PL 1985, c. 459, §B5 (AMD). PL 1991, c. 883, §§3,4 (AMD). PL 2011, c. 653, §4 (AMD). PL 2011, c. 653, §33 (AFF). PL 2011, c. 682, §38 (REV). PL 2025, c. 469, §38 (RP). PL 2025, c. 469, §44 (AFF). https://library.partnertax.ai/us-me/stat/2862 PL 1981, c. 711, §10 (NEW). PL 1991, c. 883, §§5,6 (AMD). PL 2011, c. 653, §5 (AMD). PL 2011, c. 653, §33 (AFF). PL 2025, c. 469, §39 (RP). PL 2025, c. 469, §44 (AFF). https://library.partnertax.ai/us-me/stat/2862-A PL 2025, c. 469, §40 (NEW). PL 2025, c. 469, §44 (AFF). https://library.partnertax.ai/us-me/stat/2863 PL 1981, c. 711, §10 (NEW). PL 1985, c. 785, §A112 (AMD). PL 1991, c. 883, §7 (AMD). PL 1997, c. 668, §25 (AMD). PL 2017, c. 211, Pt. E, §7 (AMD). PL 2025, c. 469, §41 (RP). PL 2025, c. 469, §44 (AFF). https://library.partnertax.ai/us-me/stat/2864 PL 1981, c. 711, §10 (NEW). PL 1987, c. 772, §27 (RP). https://library.partnertax.ai/us-me/stat/2865 PL 1981, c. 711, §10 (NEW). PL 1985, c. 764, §21 (AMD). PL 2007, c. 627, §76 (AMD). PL 2025, c. 469, §42 (RP). PL 2025, c. 469, §44 (AFF). https://library.partnertax.ai/us-me/stat/2866 PL 1991, c. 883, §8 (NEW). PL 2011, c. 653, §6 (AMD). PL 2011, c. 653, §33 (AFF). PL 2011, c. 682, §38 (REV). PL 2025, c. 469, §43 (RP). PL 2025, c. 469, §44 (AFF). https://library.partnertax.ai/us-me/stat/2871 PL 2001, c. 714, §CC3 (NEW). PL 2001, c. 714, §CC8 (AFF). PL 2003, c. 2, §GG1 (AMD). PL 2003, c. 2, §GG3 (AFF). PL 2003, c. 467, §§1-4 (AMD). PL 2011, c. 542, Pt. A, §§142, 143 (AMD). https://library.partnertax.ai/us-me/stat/2872 PL 2001, c. 714, §CC3 (NEW). PL 2001, c. 714, §CC8 (AFF). PL 2003, c. 467, §5 (RPR). PL 2007, c. 539, Pt. X, §§1, 2 (AMD). PL 2011, c. 411, §§1-6 (AMD). https://library.partnertax.ai/us-me/stat/2873 PL 2001, c. 714, §CC3 (NEW). PL 2001, c. 714, §CC8 (AFF). PL 2003, c. 467, §§6-8 (AMD). PL 2003, c. 689, §§B6,7 (REV). PL 2011, c. 411, §7 (AMD). PL 2019, c. 607, Pt. B, §6 (AMD). PL 2021, c. 398, Pt. LL, §2 (AMD). PL 2021, c. 635, Pt. EE, §2 (AMD). https://library.partnertax.ai/us-me/stat/2881 PL 2001, c. 714, §NN2 (NEW). PL 2003, c. 689, §B6 (REV). https://library.partnertax.ai/us-me/stat/2882 PL 2001, c. 714, §NN2 (NEW). PL 2003, c. 689, §B6 (REV). https://library.partnertax.ai/us-me/stat/2883 PL 2001, c. 714, §NN2 (NEW). https://library.partnertax.ai/us-me/stat/2891 RR 2003, c. 2, §116 (COR). PL 2003, c. 513, §H1 (NEW). PL 2003, c. 688, §L1 (AMD). PL 2003, c. 688, §L2 (AFF). PL 2003, c. 689, §B6 (REV). PL 2005, c. 12, §ZZ1 (AMD). PL 2007, c. 438, §61 (AMD). PL 2007, c. 545, §§4, 5 (AMD). PL 2021, c. 253, Pt. B, §5 (AMD). PL 2023, c. 643, Pt. JJ, §1 (AMD). PL 2025, c. 2, Pt. II, §1 (RP). https://library.partnertax.ai/us-me/stat/2891-A PL 2025, c. 2, Pt. II, §2 (NEW). https://library.partnertax.ai/us-me/stat/2892 PL 2003, c. 513, §H1 (NEW). PL 2003, c. 673, §HH3 (AMD). PL 2003, c. 673, §§HH6,7 (AFF). PL 2005, c. 12, §ZZ2 (AMD). PL 2007, c. 545, §6 (AMD). PL 2009, c. 571, Pt. AAA, §1 (AMD). PL 2013, c. 368, Pt. QQ, §1 (AMD). PL 2017, c. 284, Pt. IIII, §1 (AMD). PL 2019, c. 343, Pt. EEE, §1 (AMD). PL 2019, c. 616, Pt. Y, §1 (AMD). PL 2021, c. 29, Pt. M, §§1, 2 (AMD). PL 2023, c. 412, Pt. YY, §§1, 2 (AMD). PL 2023, c. 643, Pt. JJ, §§2-4 (AMD). PL 2025, c. 2, Pt. II, §3 (AMD). PL 2025, c. 388, Pt. II, §1 (AM https://library.partnertax.ai/us-me/stat/2893 PL 2003, c. 513, §H1 (NEW). PL 2003, c. 673, §HH4 (AMD). PL 2007, c. 438, §62 (AMD). PL 2009, c. 571, Pt. VV, §§1, 2 (AMD). PL 2023, c. 643, Pt. JJ, §§5, 6 (AMD). PL 2025, c. 2, Pt. II, §4 (AMD). PL 2025, c. 388, Pt. II, §2 (AMD). PL 2025, c. 388, Pt. II, §6 (AFF). https://library.partnertax.ai/us-me/stat/2894 PL 2009, c. 571, Pt. VV, §3 (NEW). https://library.partnertax.ai/us-me/stat/2895 PL 2009, c. 571, Pt. VV, §4 (NEW). https://library.partnertax.ai/us-me/stat/2896 PL 2011, c. 477, Pt. II, §1 (NEW). https://library.partnertax.ai/us-me/stat/2901 2026-06-25 https://library.partnertax.ai/us-me/stat/2902 PL 1967, c. 94, §§1-4 (AMD). PL 1997, c. 738, §1 (AMD). PL 2003, c. 390, §13 (AMD). PL 2007, c. 438, §§63, 64 (AMD). PL 2009, c. 434, §37 (AMD). https://library.partnertax.ai/us-me/stat/2903 PL 1965, c. 395, §1 (AMD). PL 1967, c. 94, §5 (AMD). PL 1967, c. 494, §27 (AMD). PL 1969, c. 223, §2 (AMD). PL 1969, c. 426, §§1,3 (AMD). PL 1971, c. 529, §1 (AMD). PL 1977, c. 572, §2 (AMD). PL 1981, c. 702, §V2 (AMD). PL 1983, c. 94, §C10 (AMD). PL 1983, c. 95 (AMD). PL 1983, c. 96 (AMD). PL 1983, c. 438, §1 (RPR). PL 1983, c. 852, §4 (RPR). PL 1987, c. 793, §§A9,B1 (AMD). PL 1987, c. 798, §2 (AMD). PL 1989, c. 502, §A133 (AMD). PL 1991, c. 529, §§D2,3 (AMD). PL 1991, c. 529, §§D14,15,E (AFF). https://library.partnertax.ai/us-me/stat/2903-A PL 1965, c. 395, §2 (NEW). PL 1967, c. 27 (AMD). PL 1973, c. 460, §19 (AMD). PL 1973, c. 513, §22 (AMD). PL 1983, c. 94, §§C11,20 (AMD). PL 1985, c. 481, §A81 (AMD). PL 1987, c. 793, §A10 (AMD). PL 1989, c. 240, §1 (AMD). PL 1995, c. 502, §E30 (AMD). PL 1999, c. 127, §A50 (AMD). PL 2001, c. 693, §4 (RP). PL 2001, c. 693, §11 (AFF). https://library.partnertax.ai/us-me/stat/2903-B PL 1973, c. 460, §19 (AMD). PL 1973, c. 613, §22 (NEW). PL 1987, c. 772, §28 (AMD). PL 1995, c. 446, §1 (AMD). PL 1995, c. 502, §E30 (AMD). PL 2001, c. 693, §5 (RP). PL 2001, c. 693, §11 (AFF). https://library.partnertax.ai/us-me/stat/2903-C PL 1995, c. 446, §2 (NEW). PL 2001, c. 693, §6 (RP). PL 2001, c. 693, §11 (AFF). https://library.partnertax.ai/us-me/stat/2903-D PL 2001, c. 693, §7 (NEW). PL 2001, c. 693, §11 (AFF). PL 2003, c. 414, §§B66,67 (AMD). PL 2003, c. 414, §D7 (AFF). PL 2003, c. 614, §9 (AFF). PL 2003, c. 695, §B26 (AMD). PL 2003, c. 695, §C1 (AFF). PL 2005, c. 397, §A49 (AMD). PL 2011, c. 657, Pt. W, §§5, 7 (REV). PL 2013, c. 405, Pt. A, §24 (REV). PL 2019, c. 452, §14 (AMD). PL 2019, c. 501, §29 (AMD). PL 2023, c. 668, §§1, 2 (AMD). https://library.partnertax.ai/us-me/stat/2903-E PL 2005, c. 457, §GGG8 (NEW). PL 2011, c. 649, Pt. E, §6 (RP). https://library.partnertax.ai/us-me/stat/2904 PL 1967, c. 94, §6 (AMD). PL 1973, c. 585, §11 (AMD). PL 1987, c. 772, §29 (AMD). PL 2007, c. 407, §2 (AMD). PL 2009, c. 434, §40 (RPR). https://library.partnertax.ai/us-me/stat/2904-A PL 2007, c. 407, §3 (NEW). PL 2009, c. 434, §41 (RP). https://library.partnertax.ai/us-me/stat/2905 PL 1967, c. 94, §7 (AMD). PL 1969, c. 426, §4 (AMD). PL 1971, c. 529, §2 (AMD). PL 1983, c. 94, §C12 (AMD). https://library.partnertax.ai/us-me/stat/2906 PL 1965, c. 504, §1 (AMD). PL 1967, c. 28 (AMD). PL 1967, c. 94, §8 (AMD). PL 1967, c. 544, §95 (AMD). PL 1969, c. 426, §§5,6 (AMD). PL 1971, c. 529, §§3,4 (AMD). PL 1973, c. 7, §1 (AMD). PL 1975, c. 11, §1 (AMD). PL 1977, c. 679, §§16-21 (AMD). PL 1979, c. 378, §22 (AMD). PL 1981, c. 364, §33 (AMD). PL 1983, c. 94, §C13 (AMD). PL 1983, c. 862, §87 (AMD). PL 1991, c. 529, §D4 (AMD). PL 1991, c. 529, §E (AFF). PL 1991, c. 546, §26 (AMD). PL 1991, c. 546, §43 (AFF). PL 1991, c. 592, §D4 (AMD). PL https://library.partnertax.ai/us-me/stat/2906-A PL 1981, c. 304, §1 (NEW). https://library.partnertax.ai/us-me/stat/2907 PL 2009, c. 434, §46 (RPR). https://library.partnertax.ai/us-me/stat/2908 PL 1965, c. 395, §3 (AMD). PL 1967, c. 494, §28 (AMD). PL 1969, c. 426, §7 (AMD). PL 1971, c. 529, §5 (AMD). PL 1977, c. 270 (AMD). PL 1977, c. 477, §12 (AMD). PL 1977, c. 696, §280 (RPR). PL 1979, c. 549 (AMD). PL 1983, c. 94, §§C14,D1,9 (AMD). PL 1985, c. 127, §1 (AMD). PL 1987, c. 402, §A183 (RPR). PL 2005, c. 260, §1 (AMD). PL 2005, c. 332, §16 (RPR). PL 2005, c. 683, §B31 (RPR). PL 2007, c. 438, §70 (AMD). PL 2015, c. 9, §1 (AMD). https://library.partnertax.ai/us-me/stat/2909 PL 1965, c. 479, §1 (AMD). PL 2003, c. 390, §14 (RPR). PL 2005, c. 332, §17 (AMD). PL 2007, c. 438, §71 (AMD). PL 2009, c. 598, §47 (AMD). https://library.partnertax.ai/us-me/stat/2910 PL 1965, c. 395, §4 (AMD). PL 1969, c. 426, §8 (AMD). PL 1971, c. 529, §6 (AMD). PL 1983, c. 94, §C15 (AMD). PL 2007, c. 438, §72 (AMD). https://library.partnertax.ai/us-me/stat/2910-A PL 1983, c. 94, §E1 (NEW). PL 1983, c. 438, §2 (AMD). PL 1987, c. 456, §1 (AMD). PL 2005, c. 457, §AAA2 (RP). https://library.partnertax.ai/us-me/stat/2910-B PL 2005, c. 457, §AAA3 (NEW). PL 2017, c. 211, Pt. B, §7 (AMD). https://library.partnertax.ai/us-me/stat/2911 PL 1969, c. 223, §3 (RP). https://library.partnertax.ai/us-me/stat/2912 PL 1965, c. 425, §21 (AMD). PL 1969, c. 351 (AMD). PL 1969, c. 498, §18 (RPR). PL 1969, c. 590, §69 (RPR). PL 1979, c. 378, §23 (AMD). PL 2005, c. 457, §GGG9 (AMD). PL 2011, c. 649, Pt. E, §7 (AMD). https://library.partnertax.ai/us-me/stat/2913 PL 1973, c. 7, §2 (AMD). PL 1977, c. 696, §281 (AMD). PL 1983, c. 94, §D9 (AMD). PL 1985, c. 127, §1 (RPR). PL 2007, c. 438, §73 (AMD). https://library.partnertax.ai/us-me/stat/2914 PL 1983, c. 852, §5 (NEW). PL 1997, c. 738, §6 (RP). https://library.partnertax.ai/us-me/stat/2915 PL 1983, c. 852, §5 (NEW). PL 1989, c. 501, §DD45 (AMD). PL 1997, c. 738, §7 (RP). https://library.partnertax.ai/us-me/stat/2916 PL 1987, c. 793, §A11 (NEW). PL 2001, c. 688, §4 (RP). PL 2003, c. 510, §A42 (AFF). MRSA T. 36 §2916-A (RP). https://library.partnertax.ai/us-me/stat/2916-A PL 1987, c. 793, §B2 (NEW). PL 1997, c. 738, §8 (RP). https://library.partnertax.ai/us-me/stat/2961 PL 1981, c. 698, §183 (AMD). PL 1987, c. 472, §§3,4 (RP). https://library.partnertax.ai/us-me/stat/2961-A PL 1983, c. 94, §D3 (NEW). PL 1983, c. 94, Pt. D, §9 (AMD). PL 1985, c. 127, §1 (AMD). PL 1987, c. 472, §§3,4 (RP). https://library.partnertax.ai/us-me/stat/2961-B PL 1983, c. 94, §§D3,9 (NEW). PL 1987, c. 472, §§3,4 (RP). https://library.partnertax.ai/us-me/stat/2962 PL 1981, c. 689, §3 (RPR). PL 1987, c. 472, §§3,4 (RP). https://library.partnertax.ai/us-me/stat/2963 PL 1965, c. 198, §1 (AMD). PL 1971, c. 27 (AMD). PL 1973, c. 625, §263 (AMD). PL 1983, c. 438, §3 (AMD). PL 1983, c. 808, §2 (AMD). PL 1987, c. 472, §§3,4 (RP). https://library.partnertax.ai/us-me/stat/2964 PL 1973, c. 7, §§3,4 (AMD). PL 1981, c. 364, §34 (AMD). PL 1981, c. 470, §A159 (AMD). PL 1987, c. 472, §§3,4 (RP). https://library.partnertax.ai/us-me/stat/2965 PL 1983, c. 94, §C16 (AMD). PL 1987, c. 200, §§1,3 (AMD). PL 1987, c. 472, §§3,4 (RP). PL 1987, c. 769, §A156 (RP). https://library.partnertax.ai/us-me/stat/2966 PL 1973, c. 7, §5 (AMD). PL 1979, c. 378, §24 (AMD). PL 1983, c. 94, §§D4,9 (AMD). PL 1985, c. 127, §1 (AMD). PL 1987, c. 472, §§3,4 (RP). https://library.partnertax.ai/us-me/stat/2967 PL 1965, c. 198, §2 (AMD). PL 1975, c. 11, §2 (AMD). PL 1977, c. 696, §282 (RPR). PL 1981, c. 689, §4 (AMD). PL 1983, c. 334, §3 (AMD). PL 1987, c. 472, §§3,4 (RP). https://library.partnertax.ai/us-me/stat/2968 PL 1977, c. 694, §709 (RP). https://library.partnertax.ai/us-me/stat/2969 PL 1981, c. 364, §35 (RP). https://library.partnertax.ai/us-me/stat/2970 PL 1981, c. 706, §26 (RP). https://library.partnertax.ai/us-me/stat/2971 PL 1965, c. 289 (AMD). PL 1983, c. 817, §5 (RPR). PL 1987, c. 472, §§3,4 (RP). https://library.partnertax.ai/us-me/stat/2972 PL 1987, c. 472, §§3,4 (RP). https://library.partnertax.ai/us-me/stat/3021 PL 1983, c. 94, §§D5,9 (RP). PL 1985, c. 127, §1 (RP). https://library.partnertax.ai/us-me/stat/3022 PL 1979, c. 474, §1 (AMD). PL 1983, c. 94, §§D5,9 (RP). PL 1985, c. 127, §1 (RP). https://library.partnertax.ai/us-me/stat/3023 PL 1983, c. 94, §§D5,9 (RP). PL 1985, c. 127, §1 (RP). https://library.partnertax.ai/us-me/stat/3024 PL 1977, c. 668, §4 (RP). PL 1985, c. 127, §1 (RP). https://library.partnertax.ai/us-me/stat/3025 PL 1969, c. 426, §9 (AMD). PL 1971, c. 529, §7 (AMD). PL 1983, c. 94, §C17 (AMD). PL 1983, c. 94, §§D5,9 (RP). PL 1985, c. 127, §1 (RP). https://library.partnertax.ai/us-me/stat/3025-A PL 1965, c. 198, §3 (NEW). PL 1969, c. 504, §49 (AMD). PL 1983, c. 94, §§D5,9 (RP). PL 1985, c. 127, §1 (RP). https://library.partnertax.ai/us-me/stat/3026 PL 1965, c. 198, §4 (AMD). PL 1981, c. 492, §E20 (AMD). PL 1981, c. 689, §5 (AMD). PL 1983, c. 94, §§D5,9 (RP). PL 1985, c. 127, §1 (RP). https://library.partnertax.ai/us-me/stat/3027 PL 1965, c. 198, §5 (RP). PL 1985, c. 127, §1 (RP). https://library.partnertax.ai/us-me/stat/3028 PL 1965, c. 198, §6 (AMD). PL 1971, c. 101 (AMD). PL 1979, c. 474, §2 (AMD). PL 1981, c. 364, §36 (AMD). PL 1983, c. 94, §§D5,9 (RP). PL 1985, c. 127, §1 (RP). https://library.partnertax.ai/us-me/stat/3029 PL 1965, c. 198, §7 (AMD). PL 1965, c. 513, §76 (AMD). PL 1983, c. 94, §§D5,9 (RP). PL 1985, c. 127, §1 (RP). https://library.partnertax.ai/us-me/stat/3030 PL 1965, c. 513, §77 (AMD). PL 1973, c. 7, §6 (AMD). PL 1977, c. 679, §22 (RP). PL 1985, c. 127, §1 (RP). https://library.partnertax.ai/us-me/stat/3031 PL 1965, c. 513, §78 (AMD). PL 1979, c. 378, §25 (RP). PL 1985, c. 127, §1 (RP). https://library.partnertax.ai/us-me/stat/3032 PL 1977, c. 696, §283 (AMD). PL 1979, c. 378, §26 (RP). PL 1985, c. 127, §1 (RP). https://library.partnertax.ai/us-me/stat/3033 PL 1971, c. 21, §1 (AMD). PL 1981, c. 364, §37 (RPR). PL 1983, c. 94, §§D5,9 (RP). PL 1985, c. 127, §1 (RP). https://library.partnertax.ai/us-me/stat/3034 PL 1977, c. 696, §284 (AMD). PL 1983, c. 94, §§D5,9 (RP). PL 1985, c. 127, §1 (RP). https://library.partnertax.ai/us-me/stat/3035 PL 1969, c. 426, §10 (AMD). PL 1971, c. 21, §2 (AMD). PL 1971, c. 529, §8 (AMD). PL 1973, c. 7, §§7,8 (AMD). PL 1975, c. 10 (AMD). PL 1977, c. 679, §§23,24 (AMD). PL 1979, c. 378, §26A (AMD). PL 1981, c. 698, §184 (AMD). PL 1983, c. 94, §§C18,C19, D5,9 (AMD). PL 1983, c. 438, §4 (AMD). PL 1985, c. 127, §1 (RP). PL 1987, c. 402, §A184 (RP). https://library.partnertax.ai/us-me/stat/3036 PL 1983, c. 94, §§D5,9 (RP). PL 1985, c. 127, §1 (RP). https://library.partnertax.ai/us-me/stat/3036-A PL 1981, c. 304, §2 (NEW). PL 1983, c. 94, §§D5,9 (RP). PL 1985, c. 127, §1 (RP). https://library.partnertax.ai/us-me/stat/3037 PL 1965, c. 479, §2 (AMD). PL 1983, c. 94, §§D5,9 (RP). PL 1985, c. 127, §1 (RP). https://library.partnertax.ai/us-me/stat/3038 PL 1969, c. 15, §1 (AMD). PL 1971, c. 21, §3 (AMD). PL 1977, c. 696, §285 (RPR). PL 1981, c. 689, §6 (AMD). PL 1983, c. 94, §§D5,9 (RP). PL 1983, c. 334, §4 (AMD). PL 1983, c. 480, §A42 (AMD). PL 1985, c. 127, §1 (RP). PL 1989, c. 878, §B31 (RP). https://library.partnertax.ai/us-me/stat/3039 PL 1965, c. 198, §8 (AMD). PL 1969, c. 15, §2 (AMD). PL 1975, c. 11, §3 (AMD). PL 1977, c. 696, §286 (RPR). PL 1979, c. 541, §B48 (AMD). PL 1981, c. 689, §7 (AMD). PL 1983, c. 94, §§D5,9 (RP). PL 1983, c. 480, §A43 (AMD). PL 1985, c. 127, §1 (RP). PL 1989, c. 878, §A108 (RP). https://library.partnertax.ai/us-me/stat/3040 PL 1983, c. 310, §5 (NEW). PL 1985, c. 127, §1 (RP). PL 1989, c. 878, §B32 (RP). https://library.partnertax.ai/us-me/stat/3091 PL 2007, c. 438, §74 (RP). https://library.partnertax.ai/us-me/stat/3092 PL 2007, c. 438, §74 (RP). https://library.partnertax.ai/us-me/stat/3093 PL 2007, c. 438, §74 (RP). https://library.partnertax.ai/us-me/stat/3094 PL 2007, c. 438, §74 (RP). https://library.partnertax.ai/us-me/stat/3095 PL 2007, c. 438, §74 (RP). https://library.partnertax.ai/us-me/stat/3096 PL 2007, c. 438, §74 (RP). https://library.partnertax.ai/us-me/stat/3097 PL 2007, c. 438, §74 (RP). https://library.partnertax.ai/us-me/stat/3098 PL 2007, c. 438, §74 (RP). https://library.partnertax.ai/us-me/stat/3099 PL 2007, c. 438, §74 (RP). https://library.partnertax.ai/us-me/stat/3100 PL 2007, c. 438, §74 (RP). https://library.partnertax.ai/us-me/stat/3151 PL 2007, c. 438, §74 (RP). https://library.partnertax.ai/us-me/stat/3152 PL 2007, c. 438, §74 (RP). https://library.partnertax.ai/us-me/stat/3153 PL 2007, c. 438, §74 (RP). https://library.partnertax.ai/us-me/stat/3201 PL 1983, c. 94, §§D6,9 (NEW). PL 1985, c. 127, §1 (AMD). https://library.partnertax.ai/us-me/stat/3202 PL 1983, c. 94, §§D6,9 (NEW). PL 1983, c. 817, §6 (AMD). PL 1983, c. 828, §7 (AMD). PL 1983, c. 862, §88 (AMD). PL 1985, c. 127, §1 (AMD). PL 1987, c. 472, §§2,4 (AMD). PL 1987, c. 549, §5 (AMD). PL 1995, c. 271, §§1-4 (AMD). PL 1995, c. 482, §B21 (AMD). PL 1995, c. 482, §B22 (AFF). PL 1997, c. 738, §9 (AMD). PL 1999, c. 733, §§1-3 (AMD). PL 1999, c. 733, §17 (AFF). PL 2001, c. 396, §27 (AMD). PL 2003, c. 266, §§1,2 (AMD). PL 2007, c. 627, §§79, 80 (AMD). PL 2009, c. 434, §§47-49 (AMD). PL 2011, https://library.partnertax.ai/us-me/stat/3203 PL 1983, c. 94, §§D6,9 (NEW). PL 1983, c. 817, §7 (RPR). PL 1983, c. 828, §8 (AMD). PL 1987, c. 402, §A185 (RPR). PL 1987, c. 793, §A12 (AMD). PL 1991, c. 529, §D5 (AMD). PL 1991, c. 529, §E (AFF). PL 1991, c. 592, §D5 (AMD). PL 1995, c. 271, §5 (RPR). PL 1997, c. 262, §1 (AMD). PL 1997, c. 738, §10 (RPR). PL 1999, c. 414, §27 (AMD). PL 1999, c. 473, §B3 (AMD). PL 1999, c. 473, §B5 (AFF). PL 1999, c. 733, §§4-6 (AMD). PL 1999, c. 733, §17 (AFF). PL 2001, c. 396, §28 (AMD). PL 2001, c. 688, §5 (A https://library.partnertax.ai/us-me/stat/3203-A PL 1983, c. 740 (NEW). PL 1991, c. 529, §D6 (AMD). PL 1991, c. 529, §E (AFF). PL 1991, c. 592, §D6 (AMD). PL 1995, c. 271, §6 (RP). https://library.partnertax.ai/us-me/stat/3203-B PL 1999, c. 473, §B4 (NEW). PL 2001, c. 688, §6 (RP). https://library.partnertax.ai/us-me/stat/3203-C PL 2001, c. 688, §7 (NEW). PL 2003, c. 390, §15 (AMD). PL 2009, c. 413, Pt. W, §3 (AMD). PL 2009, c. 413, Pt. W, §6 (AFF). PL 2009, c. 434, §51 (AMD). PL 2009, c. 434, §84 (AFF). PL 2009, c. 496, §20 (RPR). PL 2009, c. 652, Pt. B, §8 (AMD). PL 2009, c. 652, Pt. B, §9 (AFF). https://library.partnertax.ai/us-me/stat/3204 PL 1983, c. 94, §§D6,9 (NEW). PL 1985, c. 127, §1 (AMD). PL 1999, c. 733, §7 (AMD). PL 1999, c. 733, §17 (AFF). PL 2009, c. 434, §52 (AMD). https://library.partnertax.ai/us-me/stat/3204-A PL 1995, c. 271, §7 (NEW). PL 1997, c. 738, §11 (AMD). PL 1999, c. 414, §§28,29 (AMD). PL 1999, c. 733, §8 (AMD). PL 1999, c. 733, §17 (AFF). PL 2003, c. 588, §13 (AMD). PL 2007, c. 438, §77 (AMD). PL 2009, c. 288, §§1-3 (AMD). PL 2009, c. 288, §4 (AFF). PL 2009, c. 625, §11 (AMD). https://library.partnertax.ai/us-me/stat/3204-B PL 1995, c. 271, §7 (NEW). PL 1995, c. 639, §10 (AMD). PL 2005, c. 622, §14 (AMD). https://library.partnertax.ai/us-me/stat/3205 PL 1983, c. 94, §§D6,9 (NEW). PL 1985, c. 127, §1 (AMD). PL 1999, c. 414, §30 (AMD). PL 2001, c. 396, §29 (AMD). PL 2009, c. 434, §53 (RP). https://library.partnertax.ai/us-me/stat/3206 PL 1983, c. 94, §§D6,9 (NEW). PL 1985, c. 127, §1 (AMD). PL 1995, c. 65, §A147 (AMD). PL 1995, c. 65, §§A153,C15 (AFF). https://library.partnertax.ai/us-me/stat/3207 PL 1983, c. 94, §§D6,9 (NEW). PL 1985, c. 127, §1 (AMD). PL 1993, c. 670, §7 (AMD). PL 1999, c. 414, §31 (AMD). PL 1999, c. 733, §9 (AMD). PL 1999, c. 733, §17 (AFF). https://library.partnertax.ai/us-me/stat/3208 PL 1983, c. 94, §§D6,9 (NEW). PL 1983, c. 808, §3 (AMD). PL 1985, c. 127, §1 (AMD). PL 1995, c. 271, §8 (AMD). PL 1999, c. 733, §10 (AMD). PL 1999, c. 733, §17 (AFF). PL 2007, c. 438, §78 (AMD). PL 2019, c. 379, Pt. B, §9 (AMD). https://library.partnertax.ai/us-me/stat/3208-A PL 1983, c. 438, §5 (NEW). PL 1987, c. 456, §2 (AMD). PL 2005, c. 664, §M1 (AMD). PL 2007, c. 438, §79 (AMD). PL 2017, c. 211, Pt. B, §8 (AMD). https://library.partnertax.ai/us-me/stat/3209 PL 1983, c. 94, §§D6,9 (NEW). PL 1983, c. 828, §9 (AMD). PL 1985, c. 127, §1 (AMD). PL 1987, c. 200, §§2,3 (AMD). PL 1997, c. 738, §12 (RPR). PL 1999, c. 733, §§11,12 (AMD). PL 1999, c. 733, §17 (AFF). PL 2001, c. 396, §30 (AMD). PL 2007, c. 438, §80 (AMD). PL 2009, c. 434, §§54, 55 (AMD). PL 2011, c. 644, §12 (AMD). https://library.partnertax.ai/us-me/stat/3210 PL 1983, c. 94, §§D6,9 (NEW). PL 1985, c. 127, §1 (AMD). PL 1999, c. 733, §13 (AMD). PL 1999, c. 733, §17 (AFF). PL 2007, c. 438, §81 (AMD). https://library.partnertax.ai/us-me/stat/3211 PL 1983, c. 94, §§D6,9 (NEW). PL 1985, c. 127, §1 (AMD). PL 1999, c. 733, §14 (AMD). PL 1999, c. 733, §17 (AFF). PL 2007, c. 438, §82 (AMD). PL 2009, c. 434, §56 (AMD). https://library.partnertax.ai/us-me/stat/3212 PL 1983, c. 94, §§D6,9 (NEW). PL 1985, c. 127, §1 (AMD). PL 1999, c. 733, §15 (AMD). PL 1999, c. 733, §17 (AFF). PL 2007, c. 438, §83 (AMD). PL 2009, c. 434, §57 (AMD). https://library.partnertax.ai/us-me/stat/3213 PL 1983, c. 94, §§D6,9 (NEW). PL 1985, c. 127, §1 (AMD). PL 2011, c. 240, §26 (AMD). https://library.partnertax.ai/us-me/stat/3214 PL 1983, c. 94, §§D6,9 (NEW). PL 1985, c. 127, §1 (AMD). PL 1999, c. 733, §16 (AMD). PL 1999, c. 733, §17 (AFF). PL 2007, c. 438, §84 (AMD). PL 2009, c. 434, §58 (AMD). https://library.partnertax.ai/us-me/stat/3215 PL 1983, c. 94, §§D6,9 (NEW). PL 1985, c. 127, §1 (AMD). PL 2003, c. 390, §16 (RPR). PL 2005, c. 332, §18 (AMD). PL 2007, c. 438, §85 (AMD). PL 2009, c. 598, §48 (AMD). https://library.partnertax.ai/us-me/stat/3216 PL 1983, c. 94, §§D6,9 (NEW). PL 1985, c. 127, §1 (AMD). PL 1989, c. 878, §B33 (RPR). PL 1991, c. 529, §D7 (AMD). PL 1991, c. 529, §E (AFF). PL 1991, c. 592, §D7 (AMD). PL 1995, c. 65, §A148 (AMD). PL 1995, c. 65, §§A153,C15 (AFF). PL 1995, c. 271, §9 (RP). https://library.partnertax.ai/us-me/stat/3217 PL 1983, c. 94, §D6 (NEW). PL 1985, c. 127, §1 (AMD). PL 1987, c. 772, §30 (AMD). PL 1989, c. 878, §G6 (AMD). PL 1991, c. 529, §D8 (AMD). PL 1991, c. 529, §E (AFF). PL 1991, c. 592, §D8 (AMD). PL 1995, c. 271, §10 (RP). https://library.partnertax.ai/us-me/stat/3218 PL 1983, c. 94, §§D6,9 (NEW). PL 1983, c. 438, §6 (AMD). PL 1983, c. 828, §10 (AMD). PL 1985, c. 127, §1 (AMD). PL 2003, c. 390, §17 (RPR). PL 2005, c. 332, §19 (AMD). PL 2007, c. 438, §§86,87 (AMD). PL 2015, c. 9, §2 (AMD). https://library.partnertax.ai/us-me/stat/3218-A PL 2003, c. 498, §10 (NEW). https://library.partnertax.ai/us-me/stat/3219 PL 1983, c. 94, §§D6,9 (NEW). PL 1985, c. 127, §1 (AMD). https://library.partnertax.ai/us-me/stat/3219-A PL 1995, c. 271, §11 (NEW). PL 1995, c. 639, §11 (AMD). PL 2003, c. 390, §18 (AMD). PL 2009, c. 598, §§49-51 (AMD). https://library.partnertax.ai/us-me/stat/3220 PL 1983, c. 817, §8 (NEW). PL 1983, c. 863, §D1 (RP). https://library.partnertax.ai/us-me/stat/3221 PL 1983, c. 817, §8 (NEW). PL 1983, c. 863, §D1 (RP). https://library.partnertax.ai/us-me/stat/3222 PL 1983, c. 817, §8 (NEW). PL 1983, c. 863, §D1 (RP). https://library.partnertax.ai/us-me/stat/3223 PL 1987, c. 772, §31 (NEW). PL 1987, c. 793, §A13 (NEW). PL 1989, c. 502, §A134 (RPR). PL 1995, c. 639, §12 (RP). https://library.partnertax.ai/us-me/stat/3223-A PL 1987, c. 793, §B3 (NEW). PL 1991, c. 824, §A74 (RP). https://library.partnertax.ai/us-me/stat/3224 PL 1989, c. 502, §A135 (NEW). PL 1991, c. 824, §A75 (RP). https://library.partnertax.ai/us-me/stat/3231 PL 1983, c. 94, §D7 (NEW). PL 1983, c. 94, §D9 (AMD). PL 1985, c. 127, §1 (AMD). PL 1985, c. 691, §28 (RP). https://library.partnertax.ai/us-me/stat/3232 PL 1983, c. 94, §D9 (AMD). PL 1985, c. 127, §1 (AMD). PL 1985, c. 691, §28 (RP). https://library.partnertax.ai/us-me/stat/3233 PL 1983, c. 94, §D7 (NEW). PL 1983, c. 94, §D9 (AMD). PL 1985, c. 127, §1 (AMD). PL 1985, c. 691, §28 (RP). https://library.partnertax.ai/us-me/stat/3234 PL 1983, c. 94, §D7 (NEW). PL 1983, c. 94, §D9 (AMD). PL 1985, c. 127, §1 (AMD). PL 1985, c. 691, §29 (AMD). PL 1995, c. 271, §12 (AMD). PL 2005, c. 218, §37 (RP). https://library.partnertax.ai/us-me/stat/3235 PL 1983, c. 94, §D7 (NEW). PL 1983, c. 94, §D9 (AMD). PL 1983, c. 817, §9 (AMD). PL 1985, c. 127, §1 (AMD). PL 1985, c. 535, §6 (AMD). PL 1999, c. 414, §32 (AMD). PL 2003, c. 390, §19 (AMD). PL 2005, c. 218, §38 (AMD). https://library.partnertax.ai/us-me/stat/3236 PL 1983, c. 94, §D7 (NEW). PL 1983, c. 94, §D9 (AMD). PL 1983, c. 817, §10 (AMD). PL 1985, c. 127, §1 (AMD). PL 1985, c. 691, §30 (RP). https://library.partnertax.ai/us-me/stat/3237 PL 1983, c. 94, §D7 (NEW). PL 1983, c. 94, §D9 (AMD). PL 1985, c. 127, §1 (AMD). PL 1985, c. 691, §30 (RP). https://library.partnertax.ai/us-me/stat/3238 PL 1983, c. 94, §D7 (NEW). PL 1983, c. 94, §D9 (AMD). PL 1983, c. 817, §11 (AMD). PL 1985, c. 127, §1 (AMD). PL 1985, c. 691, §30 (RP). https://library.partnertax.ai/us-me/stat/3239 PL 1983, c. 94, §D7 (NEW). PL 1983, c. 94, §D9 (AMD). PL 1985, c. 127, §1 (AMD). PL 1985, c. 691, §30 (RP). https://library.partnertax.ai/us-me/stat/3240 PL 1983, c. 94, §D7 (NEW). PL 1983, c. 94, §D9 (AMD). PL 1985, c. 127, §1 (AMD). PL 2005, c. 218, §39 (RP). https://library.partnertax.ai/us-me/stat/3241 PL 1983, c. 94, §D7 (NEW). PL 1983, c. 94, §D9 (AMD). PL 1985, c. 127, §1 (AMD). PL 1985, c. 691, §31 (RP). https://library.partnertax.ai/us-me/stat/3242 PL 1983, c. 94, §D7 (NEW). PL 1983, c. 94, §D9 (AMD). PL 1985, c. 127, §1 (AMD). PL 2001, c. 583, §14 (RP). https://library.partnertax.ai/us-me/stat/3291 PL 1983, c. 817, §12 (NEW). PL 1983, c. 863, §D2 (RP). https://library.partnertax.ai/us-me/stat/3292 PL 1983, c. 817, §12 (NEW). PL 1983, c. 863, §D2 (RP). https://library.partnertax.ai/us-me/stat/3293 PL 1983, c. 817, §12 (NEW). PL 1983, c. 863, §D2 (RP). https://library.partnertax.ai/us-me/stat/3294 PL 1983, c. 817, §12 (NEW). PL 1983, c. 863, §D2 (RP). https://library.partnertax.ai/us-me/stat/3295 PL 1983, c. 817, §12 (NEW). PL 1983, c. 863, §D2 (RP). https://library.partnertax.ai/us-me/stat/3296 PL 1983, c. 817, §12 (NEW). PL 1983, c. 863, §D2 (RP). https://library.partnertax.ai/us-me/stat/3297 PL 1983, c. 817, §12 (NEW). PL 1983, c. 863, §D2 (RP). https://library.partnertax.ai/us-me/stat/3298 PL 1983, c. 817, §12 (NEW). PL 1983, c. 863, §D2 (RP). https://library.partnertax.ai/us-me/stat/3299 PL 1983, c. 817, §12 (NEW). PL 1983, c. 863, §D2 (RP). https://library.partnertax.ai/us-me/stat/3300 PL 1983, c. 817, §12 (NEW). PL 1983, c. 863, §D2 (RP). https://library.partnertax.ai/us-me/stat/3301 PL 1983, c. 817, §12 (NEW). PL 1983, c. 863, §D2 (RP). https://library.partnertax.ai/us-me/stat/3302 PL 1983, c. 817, §12 (NEW). PL 1983, c. 863, §D2 (RP). https://library.partnertax.ai/us-me/stat/3303 PL 1983, c. 817, §12 (NEW). PL 1983, c. 863, §D2 (RP). https://library.partnertax.ai/us-me/stat/3304 PL 1983, c. 817, §12 (NEW). PL 1983, c. 863, §D2 (RP). https://library.partnertax.ai/us-me/stat/3305 PL 1983, c. 817, §12 (NEW). PL 1983, c. 863, §D2 (RP). https://library.partnertax.ai/us-me/stat/3306 PL 1983, c. 817, §12 (NEW). PL 1983, c. 863, §D2 (RP). https://library.partnertax.ai/us-me/stat/3307 PL 1983, c. 817, §12 (NEW). PL 1983, c. 863, §D2 (RP). https://library.partnertax.ai/us-me/stat/3308 PL 1983, c. 817, §12 (NEW). PL 1983, c. 863, §D2 (RP). https://library.partnertax.ai/us-me/stat/3321 PL 2001, c. 688, §8 (NEW). PL 2007, c. 306, §9 (AMD). PL 2007, c. 650, §3 (AMD). PL 2009, c. 413, Pt. W, §§4, 5 (AMD). PL 2009, c. 413, Pt. W, §6 (AFF). PL 2009, c. 434, §§59, 60 (AMD). PL 2009, c. 652, Pt. B, §10 (AMD). PL 2011, c. 392, Pt. C, §1 (AMD). MRSA T. 36 §3321, sub-§5 (RP). https://library.partnertax.ai/us-me/stat/3401 PL 1997, c. 668, §26 (RP). https://library.partnertax.ai/us-me/stat/3402 PL 1981, c. 451, §1 (AMD). PL 1997, c. 668, §26 (RP). https://library.partnertax.ai/us-me/stat/3403 PL 1977, c. 668, §4 (RP). https://library.partnertax.ai/us-me/stat/3404 PL 1979, c. 540, §45 (AMD). PL 1987, c. 772, §32 (AMD). PL 1989, c. 42, §1 (AMD). PL 1997, c. 668, §26 (RP). https://library.partnertax.ai/us-me/stat/3461 PL 1975, c. 733, §2 (AMD). PL 1983, c. 480, §A44 (AMD). PL 1983, c. 571, §11 (AMD). PL 1985, c. 506, §A76 (AMD). PL 1997, c. 668, §26 (RP). https://library.partnertax.ai/us-me/stat/3462 PL 1975, c. 384 (AMD). PL 1981, c. 451, §§2-4 (AMD). PL 1997, c. 668, §26 (RP). https://library.partnertax.ai/us-me/stat/3463 PL 1975, c. 384 (AMD). PL 1997, c. 668, §26 (RP). https://library.partnertax.ai/us-me/stat/3464 PL 1975, c. 384 (AMD). PL 1997, c. 668, §26 (RP). https://library.partnertax.ai/us-me/stat/3465 PL 1997, c. 668, §26 (RP). https://library.partnertax.ai/us-me/stat/3466 PL 1997, c. 668, §26 (RP). https://library.partnertax.ai/us-me/stat/3467 PL 1983, c. 480, §A45 (AMD). PL 1997, c. 668, §26 (RP). https://library.partnertax.ai/us-me/stat/3468 PL 1997, c. 668, §26 (RP). https://library.partnertax.ai/us-me/stat/3469 PL 1979, c. 540, §46 (AMD). PL 1983, c. 480, §A46 (AMD). PL 1997, c. 668, §26 (RP). https://library.partnertax.ai/us-me/stat/3470 PL 1997, c. 668, §26 (RP). https://library.partnertax.ai/us-me/stat/3471 PL 1981, c. 451, §5 (NEW). PL 1997, c. 668, §26 (RP). https://library.partnertax.ai/us-me/stat/3521 PL 1981, c. 364, §38 (RP). https://library.partnertax.ai/us-me/stat/3522 PL 1981, c. 364, §39 (AMD). PL 1983, c. 480, §A47 (AMD). PL 1997, c. 668, §26 (RP). https://library.partnertax.ai/us-me/stat/3523 PL 1969, c. 437, §5 (AMD). PL 1977, c. 694, §709A (RPR). PL 1983, c. 480, §A48 (AMD). PL 1997, c. 668, §26 (RP). https://library.partnertax.ai/us-me/stat/3524 PL 1983, c. 480, §A49 (AMD). PL 1997, c. 668, §26 (RP). https://library.partnertax.ai/us-me/stat/3525 PL 1981, c. 364, §40 (RP). https://library.partnertax.ai/us-me/stat/3526 PL 1979, c. 540, §47 (AMD). PL 1981, c. 364, §41 (RP). https://library.partnertax.ai/us-me/stat/3527 PL 1983, c. 480, §A50 (AMD). PL 1997, c. 668, §26 (RP). https://library.partnertax.ai/us-me/stat/3581 PL 1979, c. 520, §6 (AMD). PL 1979, c. 540, §48 (AMD). PL 1979, c. 663, §222 (RPR). PL 1997, c. 668, §26 (RP). https://library.partnertax.ai/us-me/stat/3582 PL 1979, c. 540, §49 (AMD). PL 1997, c. 668, §26 (RP). https://library.partnertax.ai/us-me/stat/3583 PL 1979, c. 378, §27 (RP). https://library.partnertax.ai/us-me/stat/3584 PL 1983, c. 480, §A51 (AMD). PL 1997, c. 668, §26 (RP). https://library.partnertax.ai/us-me/stat/3631 PL 1997, c. 668, §26 (RP). https://library.partnertax.ai/us-me/stat/3632 PL 1965, c. 95 (AMD). PL 1975, c. 733, §3 (RPR). PL 1997, c. 668, §26 (RP). https://library.partnertax.ai/us-me/stat/3633 PL 1997, c. 668, §26 (RP). https://library.partnertax.ai/us-me/stat/3634 PL 1997, c. 668, §26 (RP). https://library.partnertax.ai/us-me/stat/3635 PL 1983, c. 480, §A52 (AMD). PL 1997, c. 668, §26 (RP). https://library.partnertax.ai/us-me/stat/3636 PL 1983, c. 480, §A53 (AMD). PL 1985, c. 783, §15 (RPR). PL 1997, c. 668, §26 (RP). https://library.partnertax.ai/us-me/stat/3681 PL 1973, c. 224, §1 (AMD). PL 1981, c. 451, §6 (RPR). PL 1997, c. 668, §26 (RP). https://library.partnertax.ai/us-me/stat/3682 PL 1997, c. 668, §26 (RP). https://library.partnertax.ai/us-me/stat/3683 PL 1977, c. 679, §25 (RP). https://library.partnertax.ai/us-me/stat/3684 PL 1983, c. 480, §A54 (AMD). PL 1997, c. 668, §26 (RP). https://library.partnertax.ai/us-me/stat/3685 PL 1983, c. 480, §A55 (AMD). PL 1997, c. 668, §26 (RP). https://library.partnertax.ai/us-me/stat/3686 PL 1979, c. 540, §50 (AMD). PL 1981, c. 364, §42 (AMD). PL 1981, c. 365 (AMD). PL 1997, c. 668, §26 (RP). https://library.partnertax.ai/us-me/stat/3687 PL 1979, c. 540, §51 (RP). https://library.partnertax.ai/us-me/stat/3688 PL 1979, c. 526, §3 (NEW). PL 1997, c. 668, §26 (RP). https://library.partnertax.ai/us-me/stat/3741 PL 1997, c. 668, §26 (RP). https://library.partnertax.ai/us-me/stat/3742 PL 1973, c. 625, §264 (AMD). PL 1977, c. 679, §26 (AMD). PL 1981, c. 364, §43 (AMD). PL 1983, c. 480, §A56 (AMD). PL 1983, c. 571, §12 (RP). PL 1983, c. 828, §11 (RP). https://library.partnertax.ai/us-me/stat/3743 PL 1995, c. 639, §13 (AMD). PL 1997, c. 668, §26 (RP). https://library.partnertax.ai/us-me/stat/3744 PL 1997, c. 668, §26 (RP). https://library.partnertax.ai/us-me/stat/3745 PL 1997, c. 668, §26 (RP). https://library.partnertax.ai/us-me/stat/3801 PL 1969, c. 437, §6 (AMD). PL 1977, c. 694, §710 (RP). https://library.partnertax.ai/us-me/stat/3802 PL 1983, c. 480, §A57 (AMD). PL 1997, c. 668, §26 (RP). https://library.partnertax.ai/us-me/stat/3851 PL 1987, c. 497, §44 (RP). https://library.partnertax.ai/us-me/stat/3852 PL 1979, c. 127, §197 (AMD). PL 1983, c. 480, §A58 (AMD). PL 1987, c. 497, §45 (RP). https://library.partnertax.ai/us-me/stat/3911 2026-06-25 https://library.partnertax.ai/us-me/stat/3912 2026-06-25 https://library.partnertax.ai/us-me/stat/3913 2026-06-25 https://library.partnertax.ai/us-me/stat/3914 PL 1983, c. 480, Pt. A, §59 (AMD). RR 2025, c. 1, Pt. F, §5 (COR). https://library.partnertax.ai/us-me/stat/3915 2026-06-25 https://library.partnertax.ai/us-me/stat/3916 2026-06-25 https://library.partnertax.ai/us-me/stat/3917 RR 2025, c. 1, Pt. F, §6 (COR). https://library.partnertax.ai/us-me/stat/3918 2026-06-25 https://library.partnertax.ai/us-me/stat/3919 PL 1983, c. 480, §A60 (AMD). https://library.partnertax.ai/us-me/stat/3920 PL 1977, c. 679, §26A (RP). https://library.partnertax.ai/us-me/stat/3921 2026-06-25 https://library.partnertax.ai/us-me/stat/3922 PL 1983, c. 480, §A61 (AMD). https://library.partnertax.ai/us-me/stat/3923 2026-06-25 https://library.partnertax.ai/us-me/stat/3924 2026-06-25 https://library.partnertax.ai/us-me/stat/3981 2026-06-25 https://library.partnertax.ai/us-me/stat/3982 2026-06-25 https://library.partnertax.ai/us-me/stat/3983 2026-06-25 https://library.partnertax.ai/us-me/stat/3984 PL 1983, c. 480, §A62 (AMD). RR 2025, c. 1, Pt. F, §7 (COR). https://library.partnertax.ai/us-me/stat/3985 2026-06-25 https://library.partnertax.ai/us-me/stat/4041 2026-06-25 https://library.partnertax.ai/us-me/stat/4042 PL 1983, c. 480, §A63 (AMD). https://library.partnertax.ai/us-me/stat/4043 PL 1983, c. 480, §A64 (AMD). RR 2025, c. 1, Pt. F, §§8, 9 (COR). https://library.partnertax.ai/us-me/stat/4044 PL 1983, c. 480, §A65 (AMD). https://library.partnertax.ai/us-me/stat/4045 RR 2025, c. 1, Pt. F, §10 (COR). https://library.partnertax.ai/us-me/stat/4046 2026-06-25 https://library.partnertax.ai/us-me/stat/4061 PL 1981, c. 451, §7 (NEW). PL 2011, c. 380, Pt. M, §3 (AMD). PL 2011, c. 380, Pt. M, §10 (AFF). https://library.partnertax.ai/us-me/stat/4062 PL 1981, c. 451, §7 (NEW). PL 1985, c. 535, §7 (AMD). PL 1987, c. 504, §4 (AMD). PL 2001, c. 559, §GG3 (AMD). PL 2001, c. 559, §GG26 (AFF). PL 2003, c. 20, §JJ1 (AMD). PL 2003, c. 673, §§D1,2 (AMD). PL 2005, c. 12, §§N1,2 (AMD). PL 2005, c. 12, §N4 (AFF). PL 2005, c. 218, §§40,41 (AMD). PL 2005, c. 622, §§15-17 (AMD). PL 2005, c. 622, §33 (AFF). PL 2007, c. 693, §§24-26 (AMD). PL 2009, c. 213, Pt. E, §§1-4 (AMD). PL 2009, c. 213, Pt. E, §6 (AFF). PL 2011, c. 380, Pt. M, §§4-6 (AMD). PL 2011, c. https://library.partnertax.ai/us-me/stat/4063 PL 1981, c. 451, §7 (NEW). PL 1985, c. 535, §8 (AMD). PL 1991, c. 546, §27 (AMD). PL 1999, c. 414, §34 (AMD). PL 2001, c. 559, §GG4 (AMD). PL 2001, c. 559, §GG26 (AFF). PL 2003, c. 20, §JJ2 (AMD). PL 2003, c. 673, §D3 (AMD). PL 2005, c. 622, §18 (RPR). PL 2007, c. 693, §27 (AMD). https://library.partnertax.ai/us-me/stat/4063-A PL 2001, c. 559, §GG5 (NEW). PL 2001, c. 559, §GG26 (AFF). PL 2005, c. 622, §19 (AMD). https://library.partnertax.ai/us-me/stat/4064 PL 1981, c. 451, §7 (NEW). PL 1995, c. 281, §22 (AMD). PL 1999, c. 521, §A10 (AMD). PL 2001, c. 559, §GG6 (AMD). PL 2001, c. 559, §GG26 (AFF). PL 2003, c. 20, §JJ3 (AMD). PL 2003, c. 673, §D4 (AMD). PL 2005, c. 12, §M1 (AMD). PL 2005, c. 12, §M2 (AFF). PL 2005, c. 218, §42 (AMD). PL 2005, c. 618, §5 (AMD). PL 2005, c. 618, §22 (AFF). PL 2005, c. 622, §20 (AMD). PL 2007, c. 466, Pt. A, §62 (AMD). PL 2007, c. 466, Pt. A, §63 (AFF). PL 2011, c. 380, Pt. M, §7 (AMD). PL 2011, c. 380, Pt. M, §10 (AFF https://library.partnertax.ai/us-me/stat/4064-A PL 2001, c. 559, §GG7 (NEW). PL 2001, c. 559, §GG26 (AFF). PL 2005, c. 622, §21 (AMD). https://library.partnertax.ai/us-me/stat/4065 PL 1981, c. 451, §7 (NEW). RR 2025, c. 1, Pt. F, §11 (COR). https://library.partnertax.ai/us-me/stat/4066 PL 1981, c. 451, §7 (NEW). PL 2003, c. 673, §D5 (AMD). https://library.partnertax.ai/us-me/stat/4067 PL 1981, c. 451, §7 (NEW). PL 1981, c. 706, §27 (RP). https://library.partnertax.ai/us-me/stat/4068 PL 1981, c. 451, §7 (NEW). PL 2003, c. 673, §D6 (AMD). PL 2003, c. 673, §D9 (AFF). PL 2005, c. 12, §N3 (AMD). PL 2005, c. 12, §N4 (AFF). PL 2005, c. 218, §43 (AMD). PL 2011, c. 380, Pt. M, §8 (AMD). PL 2011, c. 380, Pt. M, §10 (AFF). https://library.partnertax.ai/us-me/stat/4069 PL 1981, c. 451, §7 (NEW). PL 1999, c. 414, §35 (AMD). https://library.partnertax.ai/us-me/stat/4069-A PL 1999, c. 414, §36 (NEW). PL 2003, c. 673, §D7 (AMD). PL 2003, c. 673, §D9 (AFF). PL 2011, c. 240, §27 (AMD). https://library.partnertax.ai/us-me/stat/4070 PL 1981, c. 451, §7 (NEW). PL 1991, c. 546, §28 (AMD). PL 2003, c. 390, §20 (RPR). https://library.partnertax.ai/us-me/stat/4071 PL 1981, c. 451, §7 (NEW). PL 2003, c. 390, §21 (AMD). PL 2003, c. 673, §D8 (AMD). PL 2003, c. 673, §D9 (AFF). PL 2005, c. 622, §§22,23 (AMD). PL 2005, c. 622, §33 (AFF). PL 2007, c. 693, §§28, 29 (AMD). PL 2009, c. 213, Pt. E, §5 (AMD). PL 2009, c. 213, Pt. E, §6 (AFF). RR 2025, c. 1, Pt. F, §§12-14 (COR). https://library.partnertax.ai/us-me/stat/4072 PL 1981, c. 451, §7 (NEW). PL 1987, c. 772, §33 (AMD). PL 1989, c. 42, §2 (AMD). PL 1999, c. 38, §1 (AMD). PL 2013, c. 331, Pt. A, §2 (AMD). PL 2013, c. 331, Pt. A, §6 (AFF). https://library.partnertax.ai/us-me/stat/4073 PL 1981, c. 451, §7 (NEW). PL 1981, c. 706, §28 (RP). https://library.partnertax.ai/us-me/stat/4074 PL 1981, c. 451, §7 (NEW). PL 1981, c. 706, §29 (AMD). PL 1991, c. 846, §35 (AMD). PL 2011, c. 1, Pt. EE, §1 (AMD). PL 2011, c. 1, Pt. EE, §4 (AFF). https://library.partnertax.ai/us-me/stat/4075 PL 1981, c. 451, §7 (NEW). PL 2007, c. 693, §30 (AMD). PL 2011, c. 1, Pt. CC, §2 (AMD). PL 2011, c. 1, Pt. CC, §5 (AFF). https://library.partnertax.ai/us-me/stat/4075-A PL 1995, c. 281, §23 (NEW). PL 2005, c. 622, §24 (AMD). PL 2011, c. 1, Pt. DD, §2 (AMD). PL 2011, c. 1, Pt. DD, §4 (AFF). PL 2011, c. 1, Pt. EE, §2 (AMD). PL 2011, c. 1, Pt. EE, §4 (AFF). PL 2013, c. 331, Pt. C, §16 (AMD). PL 2013, c. 331, Pt. C, §41 (AFF). https://library.partnertax.ai/us-me/stat/4076 PL 1981, c. 451, §7 (NEW). PL 1981, c. 706, §30 (RP). https://library.partnertax.ai/us-me/stat/4077 PL 1981, c. 451, §7 (NEW). https://library.partnertax.ai/us-me/stat/4078 PL 1981, c. 451, §7 (NEW). RR 2025, c. 1, Pt. F, §15 (COR). https://library.partnertax.ai/us-me/stat/4079-1 PL 1981, c. 451, §7 (NEW). PL 1981, c. 706, §31 (AMD). PL 2007, c. 154, §1 (AMD). PL 2017, c. 402, Pt. C, §104 (AMD). PL 2017, c. 402, Pt. F, §1 (AFF). PL 2019, c. 417, Pt. B, §14 (AFF). https://library.partnertax.ai/us-me/stat/4101 PL 2011, c. 380, Pt. M, §9 (NEW). https://library.partnertax.ai/us-me/stat/4102 PL 2011, c. 380, Pt. M, §9 (NEW). PL 2013, c. 331, Pt. C, §17 (AMD). PL 2013, c. 331, Pt. C, §40 (AFF). PL 2013, c. 546, §11 (AMD). PL 2015, c. 267, Pt. I, §1 (AMD). PL 2017, c. 474, Pt. G, §1 (AMD). https://library.partnertax.ai/us-me/stat/4103 PL 2011, c. 380, Pt. M, §9 (NEW). PL 2015, c. 267, Pt. I, §2 (AMD). https://library.partnertax.ai/us-me/stat/4104 PL 2011, c. 380, Pt. M, §9 (NEW). https://library.partnertax.ai/us-me/stat/4105 PL 2011, c. 380, Pt. M, §9 (NEW). https://library.partnertax.ai/us-me/stat/4106 PL 2011, c. 380, Pt. M, §9 (NEW). https://library.partnertax.ai/us-me/stat/4107 PL 2011, c. 380, Pt. M, §9 (NEW). PL 2013, c. 331, Pt. C, §18 (AMD). https://library.partnertax.ai/us-me/stat/4108 PL 2011, c. 380, Pt. M, §9 (NEW). https://library.partnertax.ai/us-me/stat/4109 PL 2011, c. 380, Pt. M, §9 (NEW). PL 2013, c. 546, §12 (AMD). https://library.partnertax.ai/us-me/stat/4110 PL 2011, c. 380, Pt. M, §9 (NEW). https://library.partnertax.ai/us-me/stat/4111 PL 2011, c. 380, Pt. M, §9 (NEW). https://library.partnertax.ai/us-me/stat/4112 PL 2011, c. 380, Pt. M, §9 (NEW). PL 2013, c. 331, Pt. A, §3 (AMD). PL 2013, c. 331, Pt. A, §6 (AFF). https://library.partnertax.ai/us-me/stat/4113 PL 2011, c. 380, Pt. M, §9 (NEW). https://library.partnertax.ai/us-me/stat/4114 PL 2011, c. 380, Pt. M, §9 (NEW). https://library.partnertax.ai/us-me/stat/4115 PL 2011, c. 380, Pt. M, §9 (NEW). PL 2013, c. 331, Pt. C, §19 (AMD). PL 2013, c. 331, Pt. C, §41 (AFF). https://library.partnertax.ai/us-me/stat/4116 PL 2011, c. 380, Pt. M, §9 (NEW). https://library.partnertax.ai/us-me/stat/4117 PL 2011, c. 380, Pt. M, §9 (NEW). https://library.partnertax.ai/us-me/stat/4118-2 PL 2011, c. 380, Pt. M, §9 (NEW). PL 2017, c. 402, Pt. C, §105 (AMD). PL 2017, c. 402, Pt. F, §1 (AFF). PL 2019, c. 417, Pt. B, §14 (AFF). https://library.partnertax.ai/us-me/stat/4119 PL 2017, c. 474, Pt. G, §2 (NEW). PL 2019, c. 607, Pt. D, §5 (AMD). https://library.partnertax.ai/us-me/stat/4301 PL 1983, c. 836, §1 (AMD). PL 1997, c. 511, §3 (AMD). https://library.partnertax.ai/us-me/stat/4302 PL 1983, c. 836, §2 (AMD). PL 1989, c. 29, §1 (AMD). PL 1989, c. 214, §1 (AMD). PL 1997, c. 511, §§4-10 (AMD). PL 2007, c. 694, §4 (AMD). PL 2013, c. 331, Pt. C, §§20-22 (AMD). PL 2023, c. 18, §1 (AMD). https://library.partnertax.ai/us-me/stat/4303 PL 1977, c. 533, §1 (AMD). PL 1979, c. 392, §1 (AMD). PL 1983, c. 836, §3 (AMD). PL 1989, c. 29, §2 (AMD). PL 1997, c. 511, §11 (AMD). PL 2001, c. 147, §1 (AMD). PL 2013, c. 331, Pt. C, §23 (AMD). PL 2019, c. 222, §1 (AMD). PL 2019, c. 222, §7 (AFF). PL 2021, c. 681, Pt. F, §2 (AMD). PL 2021, c. 681, Pt. F, §6 (AFF). https://library.partnertax.ai/us-me/stat/4303-A PL 1971, c. 425, §1 (NEW). PL 1979, c. 392, §2 (AMD). PL 1983, c. 836, §4 (AMD). PL 1989, c. 29, §3 (AMD). PL 1997, c. 511, §12 (AMD). PL 2001, c. 147, §2 (AMD). PL 2013, c. 331, Pt. C, §24 (RP). https://library.partnertax.ai/us-me/stat/4303-B PL 2021, c. 681, Pt. F, §3 (NEW). PL 2021, c. 681, Pt. F, §6 (AFF). https://library.partnertax.ai/us-me/stat/4304 PL 1971, c. 425, §2 (AMD). PL 1997, c. 511, §13 (AMD). PL 2013, c. 331, Pt. C, §25 (RP). https://library.partnertax.ai/us-me/stat/4305 PL 1977, c. 694, §711 (RPR). PL 1995, c. 639, §14 (AMD). PL 1997, c. 511, §14 (AMD). PL 2003, c. 705, §5 (AMD). PL 2007, c. 694, §5 (RPR). PL 2013, c. 331, Pt. C, §26 (AMD). https://library.partnertax.ai/us-me/stat/4306 PL 1977, c. 533, §2 (AMD). PL 1979, c. 392, §3 (AMD). PL 1983, c. 836, §5 (AMD). PL 1997, c. 511, §15 (AMD). PL 2001, c. 147, §3 (AMD). PL 2013, c. 331, Pt. C, §27 (RP). https://library.partnertax.ai/us-me/stat/4307-2 PL 1971, c. 425, §3 (AMD). PL 1977, c. 533, §3 (AMD). PL 1979, c. 378, §28 (AMD). PL 1979, c. 392, §4 (AMD). PL 1981, c. 364, §44 (AMD). PL 1983, c. 836, §6 (AMD). PL 1997, c. 511, §16 (AMD). PL 2001, c. 147, §4 (AMD). PL 2013, c. 331, Pt. C, §28 (AMD). PL 2019, c. 222, §2 (AMD). PL 2019, c. 222, §7 (AFF). https://library.partnertax.ai/us-me/stat/4308-2 PL 1979, c. 731, §19 (AMD). PL 1997, c. 511, §17 (AMD). PL 2011, c. 657, Pt. W, §6 (REV). PL 2019, c. 222, §3 (AMD). PL 2019, c. 222, §7 (AFF). https://library.partnertax.ai/us-me/stat/4309 PL 1977, c. 668, §4 (RP). https://library.partnertax.ai/us-me/stat/4310 PL 1973, c. 6 (AMD). PL 1977, c. 679, §27 (AMD). PL 1981, c. 364, §45 (RP). https://library.partnertax.ai/us-me/stat/4311 PL 1971, c. 425, §4 (AMD). PL 1977, c. 533, §§4,5 (AMD). PL 1983, c. 836, §7 (RP). https://library.partnertax.ai/us-me/stat/4311-A PL 1983, c. 836, §8 (NEW). PL 1985, c. 779, §81 (AMD). PL 1997, c. 511, §18 (AMD). PL 2013, c. 331, Pt. C, §§29, 30 (AMD). https://library.partnertax.ai/us-me/stat/4312 PL 1977, c. 533, §6 (AMD). PL 1983, c. 836, §9 (RPR). PL 1985, c. 75 (AMD). PL 1985, c. 295, §55 (AMD). PL 1985, c. 737, §A99 (AMD). PL 1985, c. 779, §82 (AMD). PL 1987, c. 402, §A186 (AMD). PL 1989, c. 503, §B166 (AMD). PL 1997, c. 511, §19 (AMD). PL 2019, c. 186, §1 (AMD). https://library.partnertax.ai/us-me/stat/4312-A PL 1971, c. 425, §5 (NEW). PL 1977, c. 533, §7 (AMD). PL 1989, c. 29, §4 (RP). https://library.partnertax.ai/us-me/stat/4312-B PL 1971, c. 425, §5 (NEW). PL 1977, c. 533, §8 (RPR). PL 1983, c. 812, §272 (AMD). PL 1983, c. 836, §10 (RPR). PL 1985, c. 737, §A100 (RPR). P&SL 1987, c. 130 (AMD). PL 1989, c. 503, §B167 (AMD). PL 1995, c. 331, §2 (AMD). PL 1997, c. 511, §20 (RP). https://library.partnertax.ai/us-me/stat/4312-C PL 1997, c. 511, §21 (NEW). PL 1997, c. 511, §25 (AFF). PL 2011, c. 579, §2 (AMD). PL 2011, c. 657, Pt. W, §6 (REV). PL 2019, c. 186, §§2-5 (AMD). https://library.partnertax.ai/us-me/stat/4313 PL 1981, c. 364, §46 (RP). https://library.partnertax.ai/us-me/stat/4314 PL 1989, c. 214, §2 (NEW). PL 1997, c. 511, §22 (AMD). PL 2007, c. 694, §§6-8 (AMD). PL 2023, c. 18, §2 (AMD). https://library.partnertax.ai/us-me/stat/4315 PL 1989, c. 214, §2 (NEW). PL 1989, c. 859, §1 (AMD). PL 1997, c. 511, §23 (AMD). PL 1999, c. 194, §1 (AMD). PL 2003, c. 452, §§U6-8 (AMD). PL 2003, c. 452, §X2 (AFF). PL 2007, c. 694, §9 (AMD). PL 2023, c. 18, §§3-8 (AMD). https://library.partnertax.ai/us-me/stat/4316 PL 1989, c. 214, §2 (NEW). PL 1989, c. 859, §§2,3 (AMD). PL 1997, c. 511, §24 (AMD). PL 2007, c. 694, §10 (AMD). PL 2011, c. 657, Pt. W, §5 (REV). PL 2019, c. 222, §§4-6 (AMD). PL 2019, c. 222, §7 (AFF). PL 2023, c. 18, §§9-11 (AMD). https://library.partnertax.ai/us-me/stat/4317 PL 1989, c. 214, §2 (NEW). https://library.partnertax.ai/us-me/stat/4318 PL 1989, c. 214, §2 (NEW). PL 1991, c. 506, §6 (RP). https://library.partnertax.ai/us-me/stat/4361 PL 1979, c. 378, §29 (AMD). PL 1983, c. 828, §12 (AMD). PL 1997, c. 458, §1 (AMD). PL 2007, c. 438, §88 (AMD). PL 2011, c. 285, §§9, 10 (AMD). https://library.partnertax.ai/us-me/stat/4362 PL 1977, c. 696, §287 (AMD). PL 1979, c. 508, §1 (AMD). PL 1983, c. 828, §13 (AMD). PL 1997, c. 458, §2 (RP). https://library.partnertax.ai/us-me/stat/4362-A PL 1997, c. 458, §3 (NEW). PL 2001, c. 526, §3 (AMD). PL 2003, c. 439, §2 (AMD). PL 2003, c. 452, §U9 (AMD). PL 2003, c. 452, §X2 (AFF). PL 2007, c. 438, §§89,90 (AMD). PL 2015, c. 300, Pt. A, §36 (AMD). PL 2019, c. 379, Pt. B, §§10-12 (AMD). PL 2025, c. 367, §15 (AMD). PL 2025, c. 367, §20 (AFF). https://library.partnertax.ai/us-me/stat/4363 PL 1979, c. 508, §2 (AMD). PL 1997, c. 458, §4 (RP). https://library.partnertax.ai/us-me/stat/4364 PL 1983, c. 828, §14 (AMD). PL 1997, c. 458, §5 (RP). https://library.partnertax.ai/us-me/stat/4365-1 PL 1965, c. 343, §§1,2 (AMD). P&SL 1967, c. 154, §G (AMD). P&SL 1967, c. 191, §§E1,E2 (AMD). PL 1967, c. 544, §§96,97 (AMD). PL 1967, c. 544, §§110,113 (RP). PL 1969, c. 295, §§6,7 (AMD). P&SL 1971, c. 117, §§E1,2 (AMD). PL 1973, c. 768, §§2,3 (AMD). PL 1975, c. 623, §60 (AMD). PL 1977, c. 477, §§13,14 (AMD). PL 1977, c. 696, §288 (AMD). PL 1979, c. 127, §198 (AMD). PL 1983, c. 477, Pt. F, Subpt. 2 (AMD). PL 1983, c. 859, §§M8,M13 (AMD). PL 1985, c. 1 (AMD). PL 1985, c. 535, §9 (AMD). PL 1989, c https://library.partnertax.ai/us-me/stat/4365-2 PL 1965, c. 343, §§1,2 (AMD). P&SL 1967, c. 154, §G (AMD). P&SL 1967, c. 191, §§E1,E2 (AMD). PL 1967, c. 544, §§96,97 (AMD). PL 1967, c. 544, §§110,113 (RP). PL 1969, c. 295, §§6,7 (AMD). P&SL 1971, c. 117, §§E1,2 (AMD). PL 1973, c. 768, §§2,3 (AMD). PL 1975, c. 623, §60 (AMD). PL 1977, c. 477, §§13,14 (AMD). PL 1977, c. 696, §288 (AMD). PL 1979, c. 127, §198 (AMD). PL 1983, c. 477, Pt. F, Subpt. 2 (AMD). PL 1983, c. 859, §§M8,M13 (AMD). PL 1985, c. 1 (AMD). PL 1985, c. 535, §9 (AMD). PL 1989, c https://library.partnertax.ai/us-me/stat/4365-A PL 1985, c. 535, §10 (NEW). PL 1989, c. 588, §D2 (AMD). PL 1997, c. 458, §7 (RP). https://library.partnertax.ai/us-me/stat/4365-B PL 1989, c. 588, §D3 (NEW). PL 1997, c. 458, §8 (RP). https://library.partnertax.ai/us-me/stat/4365-C PL 1989, c. 588, §D3 (NEW). PL 1997, c. 458, §8 (RP). https://library.partnertax.ai/us-me/stat/4365-D PL 1997, c. 560, §A3 (NEW). PL 1997, c. 560, §A5 (AFF). PL 1997, c. 643, §T4 (AMD). PL 1997, c. 643, §T6 (AFF). PL 1997, c. 750, §D1 (AFF). PL 1999, c. 414, §38 (RP). https://library.partnertax.ai/us-me/stat/4365-E PL 2001, c. 439, §SSSS2 (NEW). PL 2005, c. 218, §45 (AMD). PL 2005, c. 457, §AA2 (RP). PL 2005, c. 457, §AA8 (AFF). https://library.partnertax.ai/us-me/stat/4365-F-1 PL 2005, c. 457, §AA3 (NEW). PL 2005, c. 457, §AA8 (AFF). PL 2025, c. 367, §§16, 17 (AMD). PL 2025, c. 367, §20 (AFF). https://library.partnertax.ai/us-me/stat/4365-F-2 PL 2005, c. 457, §AA3 (NEW). PL 2005, c. 457, §AA8 (AFF). PL 2025, c. 388, Pt. E, §2 (RP). PL 2025, c. 388, Pt. E, §6 (AFF). https://library.partnertax.ai/us-me/stat/4365-G PL 2025, c. 388, Pt. E, §3 (NEW). PL 2025, c. 388, Pt. E, §6 (AFF). https://library.partnertax.ai/us-me/stat/4366 PL 1965, c. 343, §3 (AMD). P&SL 1967, c. 191, §E3 (AMD). PL 1969, c. 504, §50 (AMD). PL 1973, c. 768, §5 (AMD). PL 1981, c. 364, §47 (AMD). PL 1983, c. 828, §15 (AMD). PL 1997, c. 458, §9 (RP). https://library.partnertax.ai/us-me/stat/4366-A PL 1997, c. 458, §10 (NEW). PL 2001, c. 439, §SSSS3 (AMD). PL 2003, c. 452, §§U10-13 (AMD). PL 2003, c. 452, §X2 (AFF). PL 2005, c. 218, §46 (AMD). PL 2005, c. 457, §§AA4,5 (AMD). PL 2005, c. 457, §AA8 (AFF). PL 2005, c. 622, §25 (AMD). PL 2005, c. 622, §34 (AFF). PL 2007, c. 438, §§91-95 (AMD). PL 2009, c. 361, §§22-25 (AMD). PL 2011, c. 441, §§1, 2 (AMD). PL 2019, c. 379, Pt. B, §§13, 14 (AMD). PL 2025, c. 388, Pt. E, §4 (AMD). PL 2025, c. 388, Pt. E, §6 (AFF). PL 2025, c. 493, §3 (AMD). PL 20 https://library.partnertax.ai/us-me/stat/4366-B PL 1997, c. 458, §10 (NEW). PL 1997, c. 668, §27 (AMD). PL 2003, c. 452, §U14 (AMD). PL 2003, c. 452, §X2 (AFF). PL 2007, c. 438, §96 (AMD). https://library.partnertax.ai/us-me/stat/4366-C PL 1999, c. 616, §3 (NEW). PL 2003, c. 452, §U15 (AMD). PL 2003, c. 452, §X2 (AFF). PL 2007, c. 172, §1 (AMD). PL 2007, c. 438, §97 (AMD). https://library.partnertax.ai/us-me/stat/4366-D PL 2001, c. 450, §D1 (NEW). PL 2005, c. 218, §47 (RP). https://library.partnertax.ai/us-me/stat/4367 PL 1971, c. 22 (AMD). PL 1997, c. 458, §11 (RP). https://library.partnertax.ai/us-me/stat/4368 PL 1985, c. 535, §11 (AMD). PL 1997, c. 458, §12 (RP). https://library.partnertax.ai/us-me/stat/4369 PL 1979, c. 508, §3 (AMD). PL 1983, c. 828, §16 (AMD). PL 1985, c. 535, §12 (AMD). PL 1997, c. 458, §13 (RP). https://library.partnertax.ai/us-me/stat/4370 PL 1967, c. 62 (AMD). PL 1977, c. 696, §289 (AMD). PL 1979, c. 508, §4 (AMD). PL 1983, c. 828, §17 (AMD). PL 1997, c. 458, §14 (RP). https://library.partnertax.ai/us-me/stat/4371 PL 1983, c. 828, §18 (AMD). PL 1997, c. 458, §15 (RP). https://library.partnertax.ai/us-me/stat/4372 PL 1975, c. 31, §§1,2 (AMD). PL 1977, c. 696, §290 (AMD). PL 1983, c. 828, §19 (AMD). PL 1997, c. 458, §16 (RP). https://library.partnertax.ai/us-me/stat/4372-A PL 1997, c. 458, §17 (NEW). PL 1997, c. 668, §28 (AMD). PL 1999, c. 616, §§4-6 (AMD). PL 2007, c. 438, §98 (AMD). PL 2023, c. 516, Pt. B, §54 (AMD). https://library.partnertax.ai/us-me/stat/4373 PL 1969, c. 4 (AMD). PL 1979, c. 615, §1 (AMD). PL 1983, c. 828, §20 (AMD). PL 1997, c. 458, §18 (RP). https://library.partnertax.ai/us-me/stat/4373-A PL 1997, c. 458, §19 (NEW). PL 2001, c. 396, §32 (AMD). PL 2007, c. 438, §99 (AMD). https://library.partnertax.ai/us-me/stat/4374 PL 1977, c. 696, §291 (RPR). PL 1997, c. 458, §20 (RPR). https://library.partnertax.ai/us-me/stat/4375 PL 1979, c. 378, §30 (AMD). PL 1979, c. 508, §5 (AMD). PL 1979, c. 663, §223 (RPR). PL 1981, c. 364, §48 (RP). https://library.partnertax.ai/us-me/stat/4376 PL 1981, c. 364, §49 (RP). https://library.partnertax.ai/us-me/stat/4377 PL 1977, c. 694, §712 (RP). https://library.partnertax.ai/us-me/stat/4378 PL 1977, c. 694, §712 (RP). https://library.partnertax.ai/us-me/stat/4379 PL 1985, c. 785, §B169 (AMD). PL 1997, c. 458, §21 (AMD). https://library.partnertax.ai/us-me/stat/4380 PL 1983, c. 828, §21 (AMD). PL 1997, c. 458, §22 (RP). https://library.partnertax.ai/us-me/stat/4381 2026-06-25 https://library.partnertax.ai/us-me/stat/4382 2026-06-25 https://library.partnertax.ai/us-me/stat/4383 PL 2001, c. 322, §1 (NEW). PL 2003, c. 439, §3 (RP). https://library.partnertax.ai/us-me/stat/4384 PL 2003, c. 705, §7 (NEW). PL 2007, c. 438, §100 (AMD). https://library.partnertax.ai/us-me/stat/4401 PL 1985, c. 783, §16 (NEW). PL 2005, c. 627, §§1-6 (AMD). PL 2011, c. 285, §§11, 12 (AMD). PL 2019, c. 530, Pt. A, §§1, 2 (AMD). PL 2019, c. 530, Pt. A, §7 (AFF). PL 2019, c. 607, Pt. B, §7 (AMD). PL 2021, c. 669, §5 (REV). PL 2023, c. 441, Pt. E, §§1-9 (AMD). PL 2023, c. 441, Pt. E, §§26, 28 (AFF). PL 2023, c. 613, Pt. B, §5 (AMD). PL 2025, c. 367, §§18, 19 (AMD). PL 2025, c. 367, §20 (AFF). https://library.partnertax.ai/us-me/stat/4402 PL 1985, c. 783, §16 (NEW). PL 1997, c. 526, §14 (AMD). PL 2001, c. 382, §1 (AMD). PL 2001, c. 526, §4 (AMD). PL 2003, c. 439, §4 (AMD). PL 2005, c. 627, §7 (RPR). PL 2013, c. 331, Pt. C, §31 (AMD). PL 2013, c. 331, Pt. C, §41 (AFF). PL 2015, c. 300, Pt. A, §37 (AMD). PL 2019, c. 379, Pt. B, §§15-18 (AMD). PL 2023, c. 441, Pt. E, §§10-15 (AMD). PL 2023, c. 441, Pt. E, §§26, 28 (AFF). https://library.partnertax.ai/us-me/stat/4403-1 PL 1985, c. 783, §16 (NEW). PL 1989, c. 588, §D4 (AMD). PL 2001, c. 382, §2 (AMD). PL 2005, c. 218, §48 (AMD). PL 2005, c. 457, §AA6 (AMD). PL 2005, c. 457, §AA8 (AFF). PL 2005, c. 627, §§8,9 (AMD). PL 2009, c. 213, Pt. H, §1 (AMD). PL 2009, c. 213, Pt. H, §3 (AFF). PL 2019, c. 530, Pt. A, §§3-5 (AMD). PL 2023, c. 441, Pt. E, §§16-19 (AMD). PL 2023, c. 441, Pt. E, §§26, 28 (AFF). https://library.partnertax.ai/us-me/stat/4403-2 PL 1985, c. 783, §16 (NEW). PL 1989, c. 588, §D4 (AMD). PL 2001, c. 382, §2 (AMD). PL 2005, c. 218, §48 (AMD). PL 2005, c. 457, §AA6 (AMD). PL 2005, c. 457, §AA8 (AFF). PL 2005, c. 627, §§8,9 (AMD). PL 2009, c. 213, Pt. H, §1 (AMD). PL 2009, c. 213, Pt. H, §3 (AFF). PL 2019, c. 530, Pt. A, §§3-5 (AMD). PL 2023, c. 441, Pt. E, §§16-19 (AMD). PL 2023, c. 441, Pt. E, §§26, 28 (AFF). PL 2025, c. 388, Pt. E, §5 (AMD). PL 2025, c. 388, Pt. E, §6 (AFF). https://library.partnertax.ai/us-me/stat/4403-A PL 2023, c. 441, Pt. E, §20 (NEW). PL 2023, c. 441, Pt. E, §§26, 28 (AFF). https://library.partnertax.ai/us-me/stat/4404-2 PL 1985, c. 783, §16 (NEW). PL 1987, c. 497, §46 (AMD). PL 2001, c. 382, §3 (AMD). PL 2005, c. 627, §10 (AMD). PL 2007, c. 438, §§101,102 (AMD). PL 2009, c. 213, Pt. H, §2 (AMD). PL 2011, c. 441, §§ 3, 4 (AMD). PL 2019, c. 379, Pt. B, §§19, 20 (AMD). PL 2023, c. 441, Pt. E, §21 (RPR). PL 2023, c. 441, Pt. E, §§26, 28 (AFF). https://library.partnertax.ai/us-me/stat/4404-A PL 2005, c. 627, §11 (NEW). PL 2007, c. 438, §103 (AMD). PL 2007, c. 466, Pt. A, §64 (AMD). PL 2023, c. 441, Pt. E, §§22, 23 (AMD). PL 2023, c. 441, Pt. E, §§26, 28 (AFF). https://library.partnertax.ai/us-me/stat/4404-B-2 PL 2005, c. 627, §11 (NEW). PL 2023, c. 441, Pt. E, §24 (AMD). PL 2023, c. 441, Pt. E, §§26, 28 (AFF). https://library.partnertax.ai/us-me/stat/4404-C PL 2005, c. 627, §11 (NEW). PL 2023, c. 441, Pt. E, §25 (AMD). PL 2023, c. 441, Pt. E, §§26, 28 (AFF). PL 2023, c. 516, Pt. B, §55 (AMD). https://library.partnertax.ai/us-me/stat/4405 PL 1985, c. 783, §16 (NEW). PL 1987, c. 497, §47 (RP). https://library.partnertax.ai/us-me/stat/4406 PL 1985, c. 783, §16 (NEW). PL 1987, c. 497, §47 (RP). https://library.partnertax.ai/us-me/stat/4407 PL 1985, c. 783, §16 (NEW). PL 1987, c. 497, §47 (RP). https://library.partnertax.ai/us-me/stat/4408 PL 1985, c. 783, §16 (NEW). PL 1987, c. 497, §47 (RP). https://library.partnertax.ai/us-me/stat/4409 PL 1985, c. 783, §16 (NEW). PL 1987, c. 497, §47 (RP). https://library.partnertax.ai/us-me/stat/4441 PL 1971, c. 158 (AMD). PL 1979, c. 672, §A65 (AMD). PL 1995, c. 281, §24 (RP). https://library.partnertax.ai/us-me/stat/4442 PL 1979, c. 672, §A66 (RPR). PL 1995, c. 281, §24 (RP). https://library.partnertax.ai/us-me/stat/4443 PL 1977, c. 696, §292 (RPR). PL 1995, c. 281, §24 (RP). https://library.partnertax.ai/us-me/stat/4444 PL 1995, c. 281, §24 (RP). https://library.partnertax.ai/us-me/stat/4451 PL 1969, c. 461 (NEW). PL 1971, c. 287, §1 (RPR). PL 1977, c. 534, §3 (RP). https://library.partnertax.ai/us-me/stat/4452 PL 1969, c. 461 (NEW). PL 1977, c. 534, §3 (RP). https://library.partnertax.ai/us-me/stat/4453 PL 1969, c. 461 (NEW). PL 1971, c. 287, §1 (RPR). PL 1977, c. 534, §3 (RP). https://library.partnertax.ai/us-me/stat/4454 PL 1969, c. 461 (NEW). PL 1977, c. 534, §3 (RP). https://library.partnertax.ai/us-me/stat/4455 PL 1969, c. 461 (NEW). PL 1977, c. 534, §3 (RP). https://library.partnertax.ai/us-me/stat/4456 PL 1969, c. 461 (NEW). PL 1971, c. 287, §1 (RPR). PL 1977, c. 534, §3 (RP). https://library.partnertax.ai/us-me/stat/4457 PL 1969, c. 461 (NEW). PL 1971, c. 287, §2 (AMD). PL 1977, c. 534, §3 (RP). https://library.partnertax.ai/us-me/stat/4501 PL 1991, c. 376, §57 (RP). https://library.partnertax.ai/us-me/stat/4502 PL 1979, c. 452, §1 (RPR). PL 1991, c. 376, §57 (RP). https://library.partnertax.ai/us-me/stat/4503 PL 1979, c. 452, §2 (RPR). PL 1983, c. 573, §5 (RPR). PL 1983, c. 812, §§273,274 (AMD). PL 1985, c. 785, §B170 (AMD). PL 1989, c. 503, §B168 (AMD). PL 1991, c. 376, §57 (RP). https://library.partnertax.ai/us-me/stat/4503-A PL 1983, c. 573, §6 (NEW). PL 1991, c. 376, §57 (RP). https://library.partnertax.ai/us-me/stat/4504 PL 1981, c. 364, §50 (RP). https://library.partnertax.ai/us-me/stat/4505 PL 1967, c. 269, §1 (AMD). PL 1969, c. 213, §1 (AMD). PL 1979, c. 452, §3 (RPR). PL 1983, c. 573, §7 (RP). https://library.partnertax.ai/us-me/stat/4506 PL 1967, c. 269, §2 (AMD). PL 1969, c. 213, §2 (AMD). PL 1979, c. 452, §4 (RPR). PL 1983, c. 573, §8 (RP). https://library.partnertax.ai/us-me/stat/4507 PL 1977, c. 694, §713 (AMD). PL 1979, c. 452, §5 (AMD). PL 1983, c. 573, §9 (RP). https://library.partnertax.ai/us-me/stat/4508 PL 1979, c. 378, §30A (RP). PL 1979, c. 452, §5 (AMD). PL 1981, c. 470, §A160 (RP). https://library.partnertax.ai/us-me/stat/4509 PL 1967, c. 269, §3 (AMD). PL 1969, c. 213, §3 (AMD). PL 1979, c. 378, §30B (AMD). PL 1979, c. 452, §5 (AMD). PL 1981, c. 364, §51 (AMD). PL 1981, c. 470, §A161 (RPR). PL 1981, c. 698, §185 (RPR). PL 1983, c. 573, §10 (RP). https://library.partnertax.ai/us-me/stat/4510 PL 1979, c. 452, §5 (AMD). PL 1979, c. 731, §19 (AMD). PL 1981, c. 364, §52 (RPR). PL 1983, c. 573, §11 (RP). https://library.partnertax.ai/us-me/stat/4511 PL 1971, c. 594, §18 (AMD). PL 1979, c. 452, §§6,7 (AMD). PL 1979, c. 541, §A225 (AMD). PL 1991, c. 376, §57 (RP). https://library.partnertax.ai/us-me/stat/4512 PL 1977, c. 679, §28 (AMD). PL 1977, c. 694, §714 (AMD). PL 1979, c. 452, §8 (AMD). PL 1981, c. 364, §53 (RPR). PL 1983, c. 573, §12 (RP). https://library.partnertax.ai/us-me/stat/4521 PL 1975, c. 444, §6 (NEW). PL 1991, c. 376, §57 (RP). https://library.partnertax.ai/us-me/stat/4522 PL 1975, c. 444, §6 (NEW). PL 1991, c. 376, §57 (RP). https://library.partnertax.ai/us-me/stat/4523 PL 1975, c. 444, §6 (NEW). PL 1977, c. 564, §133 (AMD). PL 1983, c. 573, §13 (RPR). PL 1983, c. 812, §§275,276 (AMD). PL 1985, c. 785, §B171 (AMD). PL 1989, c. 410, §28 (AMD). PL 1989, c. 503, §B169 (AMD). PL 1991, c. 376, §57 (RP). https://library.partnertax.ai/us-me/stat/4524 PL 1975, c. 444, §6 (NEW). PL 1983, c. 573, §14 (RP). https://library.partnertax.ai/us-me/stat/4525 PL 1975, c. 444, §6 (NEW). PL 1983, c. 573, §14 (RP). https://library.partnertax.ai/us-me/stat/4526 PL 1975, c. 444, §6 (NEW). PL 1977, c. 694, §715 (AMD). PL 1983, c. 573, §15 (RP). https://library.partnertax.ai/us-me/stat/4527 PL 1975, c. 444, §6 (NEW). PL 1979, c. 378, §31 (RP). https://library.partnertax.ai/us-me/stat/4528 PL 1975, c. 444, §6 (NEW). PL 1979, c. 378, §32 (AMD). PL 1981, c. 364, §54 (AMD). PL 1983, c. 573, §16 (RP). https://library.partnertax.ai/us-me/stat/4529 PL 1975, c. 444, §6 (NEW). PL 1979, c. 731, §19 (AMD). PL 1981, c. 364, §55 (RPR). PL 1983, c. 573, §17 (RP). https://library.partnertax.ai/us-me/stat/4530 PL 1975, c. 444, §6 (NEW). PL 1979, c. 541, §A226 (AMD). PL 1983, c. 573, §18 (RP). https://library.partnertax.ai/us-me/stat/4531 PL 1975, c. 444, §6 (NEW). PL 1977, c. 679, §29 (AMD). PL 1977, c. 694, §716 (AMD). PL 1981, c. 364, §56 (RPR). PL 1983, c. 573, §19 (RP). https://library.partnertax.ai/us-me/stat/4561 PL 1985, c. 753, §§3,15 (RP). https://library.partnertax.ai/us-me/stat/4562 PL 1971, c. 428, §1 (RPR). PL 1975, c. 554, §1 (RPR). PL 1979, c. 541, §A227 (AMD). PL 1985, c. 753, §§4,15 (RP). https://library.partnertax.ai/us-me/stat/4563 PL 1971, c. 428, §1 (RPR). PL 1971, c. 622, §128 (AMD). PL 1975, c. 554, §§2,3 (AMD). PL 1979, c. 672, §§A67,68 (AMD). PL 1983, c. 812, §§277,278 (AMD). PL 1985, c. 753, §§5,15 (RP). PL 1985, c. 785, §B172 (AMD). PL 1987, c. 402, §A187 (AMD). https://library.partnertax.ai/us-me/stat/4563-A PL 1975, c. 554, §4 (NEW). PL 1977, c. 694, §717 (AMD). PL 1985, c. 753, §§6,15 (RP). https://library.partnertax.ai/us-me/stat/4564 PL 1981, c. 364, §57 (RP). https://library.partnertax.ai/us-me/stat/4565 PL 1971, c. 428, §2 (RPR). PL 1975, c. 554, §5 (RPR). PL 1977, c. 651 (AMD). PL 1983, c. 766, §1 (AMD). PL 1985, c. 753, §§7,15 (RP). https://library.partnertax.ai/us-me/stat/4566 PL 1985, c. 753, §§8,15 (RP). https://library.partnertax.ai/us-me/stat/4567 PL 1977, c. 694, §718 (AMD). PL 1985, c. 753, §§9,15 (RP). https://library.partnertax.ai/us-me/stat/4568 PL 1971, c. 428, §3 (RPR). PL 1975, c. 554, §6 (RPR). PL 1985, c. 753, §§10,15 (RP). https://library.partnertax.ai/us-me/stat/4569 PL 1971, c. 428, §4 (AMD). PL 1975, c. 554, §6A (AMD). PL 1979, c. 378, §33 (AMD). PL 1981, c. 364, §58 (AMD). PL 1983, c. 766, §2 (AMD). PL 1985, c. 506, §A77 (AMD). PL 1985, c. 753, §§11,15 (RP). https://library.partnertax.ai/us-me/stat/4570 PL 1985, c. 753, §§12,15 (RP). https://library.partnertax.ai/us-me/stat/4571 PL 1965, c. 307 (AMD). PL 1971, c. 428, §5 (RPR). PL 1975, c. 554, §7 (RPR). PL 1977, c. 653, §§1,2 (AMD). PL 1977, c. 696, §387 (AMD). PL 1979, c. 158 (AMD). PL 1983, c. 812, §279 (AMD). PL 1985, c. 753, §§13,15 (RP). https://library.partnertax.ai/us-me/stat/4572 PL 1977, c. 679, §30 (AMD). PL 1981, c. 364, §59 (RP). https://library.partnertax.ai/us-me/stat/4601 PL 1985, c. 753, §§14,15 (NEW). https://library.partnertax.ai/us-me/stat/4602 PL 1985, c. 753, §§14,15 (NEW). PL 1991, c. 190 (AMD). PL 2001, c. 164, §2 (AMD). PL 2005, c. 176, §1 (AMD). PL 2017, c. 403, Pt. A, §3 (AMD). PL 2017, c. 403, Pt. A, §4 (AFF). PL 2019, c. 6, §§1-3 (AMD). https://library.partnertax.ai/us-me/stat/4603 PL 1985, c. 753, §§14,15 (NEW). PL 1989, c. 503, §B170 (AMD). RR 1993, c. 1, §108 (COR). PL 1993, c. 561, §1 (AMD). PL 1995, c. 502, §§C14-16 (AMD). PL 1995, c. 702, §1 (AMD). PL 1995, c. 702, §4 (AFF). PL 2001, c. 164, §§3-5 (AMD). PL 2005, c. 176, §2 (AMD). PL 2011, c. 7, §§1-3 (AMD). PL 2011, c. 548, §§22, 23 (AMD). PL 2019, c. 6, §§4-7 (AMD). https://library.partnertax.ai/us-me/stat/4604 PL 1985, c. 753, §§14,15 (NEW). PL 1987, c. 99, §20 (AMD). PL 1995, c. 502, §C17 (AMD). PL 2005, c. 176, §§3,4 (AMD). PL 2009, c. 379, §6 (AMD). PL 2011, c. 657, Pt. W, §6 (REV). PL 2017, c. 288, Pt. A, §48 (AMD). PL 2019, c. 6, §8 (AMD). https://library.partnertax.ai/us-me/stat/4605 PL 1985, c. 753, §§14,15 (NEW). PL 1991, c. 376, §58 (AMD). PL 2011, c. 7, §§4, 5 (AMD). PL 2011, c. 657, Pt. W, §6 (REV). PL 2021, c. 681, Pt. F, §§4, 5 (AMD). PL 2021, c. 681, Pt. F, §6 (AFF). RR 2025, c. 1, Pt. F, §§16, 17 (COR). https://library.partnertax.ai/us-me/stat/4606 PL 1985, c. 753, §§14,15 (NEW). PL 1991, c. 376, §59 (AMD). PL 1995, c. 502, §C18 (AMD). PL 1995, c. 702, §2 (AMD). PL 1995, c. 702, §4 (AFF). PL 2005, c. 176, §5 (AMD). https://library.partnertax.ai/us-me/stat/4631 PL 1973, c. 513, §22 (AMD). PL 1977, c. 661, §7 (RP). https://library.partnertax.ai/us-me/stat/4632 PL 1973, c. 513, §2 (AMD). PL 1977, c. 661, §7 (RP). https://library.partnertax.ai/us-me/stat/4633 PL 1977, c. 661, §7 (RP). https://library.partnertax.ai/us-me/stat/4634 PL 1977, c. 661, §7 (RP). https://library.partnertax.ai/us-me/stat/4635 PL 1977, c. 661, §7 (RP). https://library.partnertax.ai/us-me/stat/4636 PL 1973, c. 513, §22 (AMD). PL 1977, c. 661, §7 (RP). https://library.partnertax.ai/us-me/stat/4637 PL 1977, c. 661, §7 (RP). https://library.partnertax.ai/us-me/stat/4638 PL 1973, c. 513, §22 (AMD). PL 1977, c. 661, §7 (RP). PL 1977, c. 679, §31 (AMD). PL 1979, c. 127, §199 (RP). https://library.partnertax.ai/us-me/stat/4651 PL 1967, c. 537, §1 (NEW). PL 1975, c. 572, §2 (RP). https://library.partnertax.ai/us-me/stat/4652 PL 1967, c. 537, §1 (NEW). PL 1975, c. 572, §2 (RP). https://library.partnertax.ai/us-me/stat/4653 PL 1967, c. 537, §1 (NEW). PL 1969, c. 111 (AMD). PL 1975, c. 572, §2 (RP). https://library.partnertax.ai/us-me/stat/4654 PL 1967, c. 537, §1 (NEW). PL 1973, c. 788, §191 (AMD). PL 1975, c. 572, §2 (RP). https://library.partnertax.ai/us-me/stat/4691 PL 1991, c. 446, §B1 (RP). https://library.partnertax.ai/us-me/stat/4692 PL 1975, c. 656 (AMD). PL 1979, c. 26, §2 (AMD). PL 1979, c. 541, §A228 (AMD). PL 1985, c. 737, §A101 (AMD). PL 1991, c. 446, §B2 (RP). https://library.partnertax.ai/us-me/stat/4692-A PL 1991, c. 446, §B3 (NEW). PL 1993, c. 14, §11 (AMD). PL 1993, c. 585, §8 (AMD). PL 1995, c. 307, §§17-19 (AMD). PL 1999, c. 678, §2 (RP). PL 1999, c. 678, §8 (AFF). https://library.partnertax.ai/us-me/stat/4693 PL 1973, c. 513, §22 (AMD). PL 1979, c. 26, §§3-5 (AMD). PL 1979, c. 127, §200 (AMD). PL 1979, c. 541, §B49 (AMD). PL 1979, c. 731, §17 (AMD). PL 1981, c. 71, §1 (AMD). PL 1981, c. 393 (AMD). PL 1983, c. 812, §§280,281 (AMD). PL 1985, c. 785, §B173 (AMD). PL 1987, c. 333, §2 (RPR). PL 1989, c. 482, §3 (AMD). PL 1989, c. 503, §B171 (AMD). PL 1989, c. 878, §A109 (AMD). PL 1991, c. 446, §B4 (RP). https://library.partnertax.ai/us-me/stat/4694 PL 1973, c. 513, §22 (AMD). PL 1981, c. 364, §62 (RP). https://library.partnertax.ai/us-me/stat/4695 PL 1965, c. 332, §5 (AMD). PL 1981, c. 71, §2 (AMD). PL 1981, c. 614, §1 (AMD). PL 1991, c. 446, §§B5,6 (AMD). PL 1995, c. 307, §20 (AMD). PL 1997, c. 706, §9 (AMD). PL 1999, c. 127, §D3 (AMD). PL 1999, c. 127, §D4 (AFF). PL 1999, c. 678, §2 (RP). PL 1999, c. 678, §8 (AFF). https://library.partnertax.ai/us-me/stat/4696 PL 1977, c. 694, §720 (AMD). PL 1995, c. 307, §21 (AMD). PL 1999, c. 678, §2 (RP). PL 1999, c. 678, §8 (AFF). https://library.partnertax.ai/us-me/stat/4697 PL 1979, c. 378, §34 (AMD). PL 1981, c. 71, §3 (AMD). PL 1981, c. 364, §63 (AMD). PL 1981, c. 614, §2 (AMD). PL 1983, c. 85, §2 (AMD). PL 1991, c. 376, §60 (AMD). PL 1991, c. 446, §B7 (AMD). PL 1991, c. 824, §D5 (RPR). PL 1995, c. 307, §22 (AMD). PL 1997, c. 706, §10 (AMD). PL 1997, c. 706, §17 (AFF). PL 1999, c. 678, §2 (RP). PL 1999, c. 678, §8 (AFF). https://library.partnertax.ai/us-me/stat/4698 PL 1973, c. 513, §22 (AMD). PL 1979, c. 731, §19 (AMD). PL 1991, c. 446, §B8 (AMD). PL 1995, c. 307, §23 (AMD). PL 1999, c. 678, §2 (RP). PL 1999, c. 678, §8 (AFF). https://library.partnertax.ai/us-me/stat/4699 PL 1969, c. 146 (AMD). PL 1979, c. 26, §6 (AMD). PL 1979, c. 731, §19 (AMD). PL 1991, c. 446, §B8 (AMD). PL 1993, c. 585, §§9,10 (AMD). PL 1995, c. 307, §24 (AMD). PL 1999, c. 678, §2 (RP). PL 1999, c. 678, §8 (AFF). https://library.partnertax.ai/us-me/stat/4699-A PL 1965, c. 332, §6 (NEW). PL 1979, c. 541, §A229 (AMD). PL 1991, c. 446, §B9 (AMD). PL 1995, c. 307, §25 (RP). https://library.partnertax.ai/us-me/stat/4700 PL 1973, c. 513, §22 (AMD). PL 1977, c. 679, §33 (AMD). PL 1977, c. 694, §721 (AMD). PL 1979, c. 127, §201 (AMD). PL 1981, c. 364, §64 (RPR). PL 1995, c. 307, §26 (AMD). PL 1999, c. 547, §B78 (AMD). PL 1999, c. 547, §B80 (AFF). PL 1999, c. 678, §2 (RP). PL 1999, c. 678, §8 (AFF). https://library.partnertax.ai/us-me/stat/4711 PL 1987, c. 513, §10 (NEW). https://library.partnertax.ai/us-me/stat/4712 PL 1987, c. 513, §10 (NEW). https://library.partnertax.ai/us-me/stat/4713 PL 1987, c. 513, §10 (NEW). https://library.partnertax.ai/us-me/stat/4714 PL 1987, c. 513, §10 (NEW). https://library.partnertax.ai/us-me/stat/4715 PL 1987, c. 513, §10 (NEW). PL 1991, c. 376, §61 (AMD). PL 2009, c. 361, §27 (RPR). PL 2009, c. 361, §36 (AFF). https://library.partnertax.ai/us-me/stat/4716 PL 1987, c. 513, §10 (NEW). PL 1987, c. 816, §KK24 (RPR). PL 2011, c. 240, §28 (RP). https://library.partnertax.ai/us-me/stat/4717 PL 1987, c. 551 (NEW). PL 1997, c. 526, §14 (AMD). PL 2011, c. 240, §29 (RP). https://library.partnertax.ai/us-me/stat/4718 PL 1991, c. 561, §2 (NEW). PL 2003, c. 20, §WW28 (AMD). PL 2003, c. 593, §3 (AMD). https://library.partnertax.ai/us-me/stat/4751 PL 1973, c. 539, §§1, 2 (RP). https://library.partnertax.ai/us-me/stat/4752 PL 1973, c. 539, §§ 1, 2 (RP). PL 1973, c. 625, §265 (AMD). https://library.partnertax.ai/us-me/stat/4753 PL 1973, c. 539, §§ 1, 2 (RP). https://library.partnertax.ai/us-me/stat/4754 PL 1973, c. 539, §§1, 2 (RP). https://library.partnertax.ai/us-me/stat/4771 PL 1995, c. 2, §5 (NEW). MRSA T. 36 §4773 (RP). https://library.partnertax.ai/us-me/stat/4772 PL 1995, c. 2, §5 (NEW). MRSA T. 36 §4773 (RP). https://library.partnertax.ai/us-me/stat/4773 PL 1995, c. 2, §5 (NEW). PL 1995, c. 661, §1 (AMD). PL 1997, c. 348, §1 (AMD). MRSA T. 36 §4773 (RP). https://library.partnertax.ai/us-me/stat/4801 PL 1965, c. 2, §2 (RP). https://library.partnertax.ai/us-me/stat/4802 PL 1965, c. 2, §2 (RP). https://library.partnertax.ai/us-me/stat/4803 PL 1965, c. 2, §2 (RP). https://library.partnertax.ai/us-me/stat/4804 PL 1965, c. 2, §2 (RP). https://library.partnertax.ai/us-me/stat/4805 PL 1965, c. 2, §2 (RP). https://library.partnertax.ai/us-me/stat/4806 PL 1965, c. 2, §2 (RP). https://library.partnertax.ai/us-me/stat/4807 PL 1965, c. 2, §2 (RP). https://library.partnertax.ai/us-me/stat/4808 PL 1965, c. 2, §2 (RP). https://library.partnertax.ai/us-me/stat/4809 PL 1965, c. 2, §2 (RP). https://library.partnertax.ai/us-me/stat/4810 PL 1965, c. 2, §2 (RP). https://library.partnertax.ai/us-me/stat/4821 PL 1981, c. 706, §32 (NEW). PL 1999, c. 678, §3 (AMD). PL 2001, c. 396, §33 (RP). https://library.partnertax.ai/us-me/stat/4831 PL 1989, c. 585, §B (NEW). PL 1989, c. 878, §§B34,35 (AMD). PL 1989, c. 927, §§2-4 (AMD). PL 2003, c. 390, §22 (AMD). https://library.partnertax.ai/us-me/stat/4832 PL 1989, c. 585, §B (NEW). PL 1989, c. 927, §5 (AMD). PL 1991, c. 546, §31 (AMD). PL 1995, c. 368, §NN2 (AMD). PL 2003, c. 390, §§23,24 (AMD). https://library.partnertax.ai/us-me/stat/4833 PL 1989, c. 585, §B (NEW). PL 1989, c. 927, §5 (AMD). PL 1997, c. 526, §14 (AMD). PL 2003, c. 390, §25 (AMD). https://library.partnertax.ai/us-me/stat/4834 PL 1989, c. 585, §B (NEW). https://library.partnertax.ai/us-me/stat/4901 PL 2005, c. 396, §8 (NEW). PL 2009, c. 434, §61 (AMD). PL 2011, c. 125, §1 (AMD). https://library.partnertax.ai/us-me/stat/4902 PL 2005, c. 396, §8 (NEW). PL 2007, c. 240, Pt. PPP, §§1-3 (AMD). PL 2007, c. 269, §§1-3 (AMD). PL 2009, c. 468, §1 (AMD). PL 2011, c. 125, §2 (AMD). https://library.partnertax.ai/us-me/stat/4903 PL 2011, c. 125, §3 (NEW). https://library.partnertax.ai/us-me/stat/5101 P&SL 1969, c. 154, §F/§1 (NEW). https://library.partnertax.ai/us-me/stat/5102 P&SL 1969, c. 154, §F/§1 (NEW). PL 1969, c. 504, §50C (AMD). PL 1969, c. 553 (AMD). PL 1971, c. 61, §§2,3 (AMD). PL 1971, c. 622, §129 (AMD). PL 1973, c. 12, §§1-4,9 (AMD). PL 1973, c. 788, §192 (AMD). PL 1975, c. 17, §1 (AMD). PL 1975, c. 627, §§1,2 (AMD). PL 1975, c. 765, §25 (AMD). PL 1977, c. 477, §15 (AMD). PL 1977, c. 668, §6 (AMD). PL 1977, c. 686, §6 (AMD). PL 1979, c. 378, §35 (AMD). PL 1979, c. 520, §7 (AMD). PL 1979, c. 541, §§A230,A231 (AMD). PL 1979, c. 615, §§2,3 (AMD). PL 1979, c. https://library.partnertax.ai/us-me/stat/5111 P&SL 1969, c. 154, §F1 (NEW). PL 1975, c. 660, §6 (RPR). PL 1975, c. 661 (RPR). PL 1977, c. 686, §7 (AMD). IB 1981, c. 2, §1 (AMD). PL 1983, c. 3, §1 (AMD). PL 1983, c. 571, §18 (RPR). PL 1985, c. 535, §14 (RPR). PL 1985, c. 783, §§19,20 (AMD). PL 1987, c. 504, §7 (AMD). PL 1987, c. 819, §2 (RPR). PL 1989, c. 495, §§1,9 (RPR). PL 1989, c. 596, §§J1,2,7 (AMD). PL 1991, c. 528, §§YY1-6,ZZ1 (AMD). PL 1991, c. 528, §§YY7,8,ZZ4, RRR (AFF). PL 1991, c. 591, §§YY1-6,ZZ1 (AMD). PL 1991, c. 591, §§YY7,8, https://library.partnertax.ai/us-me/stat/5111-A PL 1971, c. 61, §4 (NEW). PL 1975, c. 765, §26 (AMD). PL 1987, c. 819, §3 (RPR). https://library.partnertax.ai/us-me/stat/5111-B PL 1995, c. 368, §VV1 (NEW). PL 1997, c. 24, §C10 (RP). https://library.partnertax.ai/us-me/stat/5112 P&SL 1969, c. 154, §F/§1 (NEW). https://library.partnertax.ai/us-me/stat/5113 P&SL 1969, c. 154, §F1 (NEW). PL 1983, c. 571, §19 (RPR). https://library.partnertax.ai/us-me/stat/5114 PL 1975, c. 627, §2A (NEW). PL 1983, c. 571, §20 (RP). https://library.partnertax.ai/us-me/stat/5115 PL 1977, c. 686, §8 (NEW). PL 1983, c. 571, §21 (RP). https://library.partnertax.ai/us-me/stat/5116 PL 2003, c. 287, §1 (NEW). PL 2003, c. 287, §2 (AFF). https://library.partnertax.ai/us-me/stat/5121 P&SL 1969, c. 154, §F1 (NEW). PL 1987, c. 504, §8 (RPR). PL 1987, c. 819, §4 (RPR). PL 1989, c. 596, §J3 (RPR). PL 1995, c. 281, §26 (AMD). PL 2003, c. 390, §26 (AMD). PL 2019, c. 379, Pt. C, §2 (AMD). https://library.partnertax.ai/us-me/stat/5122 P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 686, §9 (AMD). PL 1981, c. 463, §C2 (AMD). PL 1981, c. 706, §§33-35 (AMD). PL 1983, c. 519, §25 (AMD). PL 1983, c. 798 (AMD). PL 1983, c. 828, §22 (AMD). PL 1983, c. 855, §§15-17 (AMD). PL 1985, c. 344, §97 (AMD). PL 1985, c. 506, §A78 (AMD). PL 1985, c. 737, §A102 (AMD). PL 1987, c. 504, §§9,10 (AMD). PL 1987, c. 739, §§44-48 (AMD). PL 1987, c. 772, §36 (AMD). PL 1989, c. 502, §A136 (AMD). PL 1989, c. 508, §§16-18 (AMD). PL 1989, c. 556, §§B7,B10 (AMD). https://library.partnertax.ai/us-me/stat/5123 P&SL 1969, c. 154, §F1 (NEW). PL 1987, c. 819, §5 (RP). https://library.partnertax.ai/us-me/stat/5124 P&SL 1969, c. 154, §F1 (NEW). PL 1975, c. 660, §7 (RPR). PL 1975, c. 765, §27 (AMD). PL 1977, c. 477, §16 (RP). https://library.partnertax.ai/us-me/stat/5124-A PL 1977, c. 477, §17 (NEW). IB 1981, c. 2, §2 (AMD). PL 1983, c. 3, §2 (AMD). PL 1985, c. 535, §15 (RPR). PL 1987, c. 497, §§48,49 (AMD). PL 1987, c. 819, §6 (RPR). PL 1989, c. 495, §§2,9 (RPR). PL 1989, c. 596, §J7 (AMD). PL 2003, c. 20, §HH1 (RPR). PL 2003, c. 479, §4 (AMD). PL 2005, c. 12, §P5 (AMD). PL 2009, c. 213, Pt. BBBB, §9 (AMD). PL 2009, c. 213, Pt. BBBB, §17 (AFF). PL 2011, c. 380, Pt. N, §7 (AMD). PL 2011, c. 380, Pt. N, §§19, 20 (AFF). PL 2013, c. 368, Pt. TT, §9 (AMD). PL 2015, c. https://library.partnertax.ai/us-me/stat/5124-B PL 2015, c. 267, Pt. DD, §14 (NEW). PL 2017, c. 170, Pt. D, §§5, 6 (AMD). PL 2017, c. 474, Pt. B, §1 (AMD). https://library.partnertax.ai/us-me/stat/5124-C PL 2017, c. 474, Pt. B, §2 (NEW). PL 2019, c. 616, Pt. X, §§2, 3 (AMD). PL 2023, c. 412, Pt. ZZZ, §§4, 5 (AMD). https://library.partnertax.ai/us-me/stat/5125 P&SL 1969, c. 154, §F1 (NEW). PL 1987, c. 819, §7 (RPR). PL 1995, c. 281, §§27,28 (AMD). PL 1999, c. 708, §37 (AMD). PL 2003, c. 390, §34 (AMD). PL 2005, c. 12, §P6 (AMD). PL 2005, c. 12, §P10 (AFF). PL 2007, c. 539, Pt. CCC, §§9-11 (AMD). PL 2011, c. 380, Pt. N, §§8-10 (AMD). PL 2011, c. 380, Pt. N, §§19, 20 (AFF). PL 2013, c. 368, Pt. TT, §§10, 11 (AMD). PL 2013, c. 368, Pt. TT, §20 (AFF). PL 2013, c. 590, §1 (AMD). PL 2013, c. 595, Pt. T, §1 (AMD). PL 2013, c. 595, Pt. T, §2 (AFF). PL 2015, c https://library.partnertax.ai/us-me/stat/5126 P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 686, §10 (AMD). PL 1979, c. 615, §4 (AMD). IB 1981, c. 2, §3 (AMD). PL 1983, c. 3, §3 (AMD). PL 1987, c. 504, §§11,12 (AMD). PL 1987, c. 772, §37 (AMD). PL 1987, c. 819, §8 (RPR). PL 1987, c. 892, §2 (AMD). PL 1989, c. 495, §§3,9 (RPR). PL 1989, c. 596, §J7 (AMD). PL 1989, c. 878, §D12 (RPR). PL 1997, c. 24, §E2 (AMD). PL 1997, c. 643, §§HHH4,5 (AMD). PL 1997, c. 643, §HHH10 (AFF). PL 1999, c. 401, §QQQ1 (AMD). PL 2001, c. 583, §16 (AMD). PL 2011, c. 380 https://library.partnertax.ai/us-me/stat/5126-A PL 2017, c. 474, Pt. B, §7 (NEW). PL 2019, c. 501, §30 (AMD). PL 2019, c. 659, Pt. C, §1 (AMD). https://library.partnertax.ai/us-me/stat/5127 P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 424, §1 (RPR). PL 1979, c. 557, §1 (AMD). PL 1981, c. 411, §2 (AMD). PL 1981, c. 705, §§R2,R3 (AMD). PL 1981, c. 706, §36 (AMD). PL 1983, c. 571, §§22,23 (AMD). PL 1983, c. 840, §1 (AMD). PL 1985, c. 766, §1 (AMD). PL 1985, c. 783, §21 (AMD). PL 1987, c. 343, §10 (AMD). PL 1987, c. 504, §13 (RP). PL 1987, c. 769, §A158 (AMD). https://library.partnertax.ai/us-me/stat/5128 P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 541, §A232 (AMD). https://library.partnertax.ai/us-me/stat/5129 PL 1977, c. 531, §2 (NEW). PL 1981, c. 364, §65 (RP). https://library.partnertax.ai/us-me/stat/5130 PL 1977, c. 686, §11 (NEW). PL 1985, c. 691, §33 (AMD). PL 1987, c. 504, §14 (RP). https://library.partnertax.ai/us-me/stat/5131 PL 1987, c. 504, §15 (NEW). PL 1987, c. 819, §9 (RP). https://library.partnertax.ai/us-me/stat/5132 PL 2021, c. 681, Pt. G, §5 (NEW). https://library.partnertax.ai/us-me/stat/5140 P&SL 1969, c. 154, §F1 (NEW). PL 1985, c. 783, §22 (RP). https://library.partnertax.ai/us-me/stat/5141 P&SL 1969, c. 154, §F1 (NEW). PL 1985, c. 783, §23 (RP). https://library.partnertax.ai/us-me/stat/5142 P&SL 1969, c. 154, §F1 (NEW). PL 1981, c. 706, §§37,38 (AMD). PL 1987, c. 841, §3 (AMD). PL 1993, c. 478, §1 (AMD). PL 1999, c. 521, §B2 (AMD). PL 1999, c. 521, §B11 (AFF). PL 2003, c. 391, §6 (AMD). PL 2003, c. 673, §E1 (AMD). PL 2003, c. 673, §E3 (AFF). PL 2005, c. 12, §§LLLL1,2,MMMM1 (AMD). PL 2005, c. 12, §MMMM3 (AFF). PL 2005, c. 332, §§20-22 (AMD). PL 2005, c. 332, §30 (AFF). PL 2007, c. 240, Pt. V, §1 (AMD). PL 2007, c. 627, §83 (AMD). PL 2009, c. 434, §71 (AMD). PL 2009, c. 434, §85 (AFF https://library.partnertax.ai/us-me/stat/5143 P&SL 1969, c. 154, §F1 (NEW). PL 1975, c. 660, §8 (RPR). PL 1975, c. 765, §28 (AMD). PL 1977, c. 477, §18 (RPR). PL 1979, c. 711, §H1 (RP). https://library.partnertax.ai/us-me/stat/5143-A PL 1979, c. 711, §H2 (NEW). PL 1983, c. 3, §4 (AMD). PL 1985, c. 783, §24 (RP). https://library.partnertax.ai/us-me/stat/5144 P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 711, §H3 (RP). https://library.partnertax.ai/us-me/stat/5144-A PL 1979, c. 711, §H4 (NEW). PL 1985, c. 783, §25 (RP). https://library.partnertax.ai/us-me/stat/5145 P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 711, §H5 (AMD). PL 1985, c. 783, §26 (RP). https://library.partnertax.ai/us-me/stat/5146 PL 1977, c. 424, §2 (NEW). PL 1985, c. 766, §2 (AMD). PL 1985, c. 783, §27 (RP). PL 1987, c. 402, §A188 (RP). PL 1987, c. 504, §16 (RP). https://library.partnertax.ai/us-me/stat/5147-2 PL 2019, c. 401, Pt. C, §7 (NEW). PL 2019, c. 401, Pt. C, §16 (AFF). PL 2019, c. 607, Pt. C, §3 (AMD). PL 2019, c. 607, Pt. C, §9 (AFF). PL 2023, c. 441, Pt. C, §5 (AMD). PL 2023, c. 441, Pt. C, §11 (AFF). https://library.partnertax.ai/us-me/stat/5160 P&SL 1969, c. 154, §F1 (NEW). PL 1985, c. 783, §28 (RPR). PL 1993, c. 395, §19 (AMD). PL 2003, c. 390, §35 (AMD). https://library.partnertax.ai/us-me/stat/5161 P&SL 1969, c. 154, §F1 (NEW). PL 1985, c. 783, §29 (RP). https://library.partnertax.ai/us-me/stat/5162 P&SL 1969, c. 154, §F/§1 (NEW). https://library.partnertax.ai/us-me/stat/5163 P&SL 1969, c. 154, §F1 (NEW). PL 2003, c. 390, §36 (AMD). https://library.partnertax.ai/us-me/stat/5164 P&SL 1969, c. 154, §F1 (NEW). PL 1995, c. 639, §18 (AMD). PL 1999, c. 708, §38 (AMD). PL 2007, c. 539, Pt. CCC, §12 (AMD). PL 2011, c. 548, §26 (AMD). PL 2011, c. 548, §35 (AFF). PL 2017, c. 474, Pt. C, §4 (AMD). PL 2017, c. 474, Pt. C, §9 (AFF). PL 2021, c. 253, Pt. A, §3 (AMD). https://library.partnertax.ai/us-me/stat/5165 P&SL 1969, c. 154, §F1 (NEW). PL 1987, c. 504, §17 (AMD). PL 1989, c. 596, §J4 (AMD). https://library.partnertax.ai/us-me/stat/5166 P&SL 1969, c. 154, §F1 (NEW). PL 1985, c. 783, §30 (RP). https://library.partnertax.ai/us-me/stat/5167 PL 1977, c. 531, §3 (NEW). PL 1981, c. 364, §66 (RP). https://library.partnertax.ai/us-me/stat/5175 P&SL 1969, c. 154, §F1 (NEW). PL 2003, c. 390, §37 (AMD). PL 2009, c. 434, §70 (RP). https://library.partnertax.ai/us-me/stat/5175-A PL 2009, c. 434, §72 (NEW). https://library.partnertax.ai/us-me/stat/5176 P&SL 1969, c. 154, §F1 (NEW). PL 1995, c. 639, §19 (AMD). PL 2009, c. 434, §73 (RPR). https://library.partnertax.ai/us-me/stat/5177 P&SL 1969, c. 154, §F1 (NEW). PL 1985, c. 783, §31 (RP). https://library.partnertax.ai/us-me/stat/5180 PL 1999, c. 414, §41 (NEW). PL 2009, c. 629, Pt. A, §3 (AFF). PL 2009, c. 629, Pt. B, §§9, 10 (AMD). https://library.partnertax.ai/us-me/stat/5190 P&SL 1969, c. 154, §F1 (NEW). PL 2019, c. 380, §1 (AMD). PL 2019, c. 380, §5 (AFF). https://library.partnertax.ai/us-me/stat/5191 P&SL 1969, c. 154, §F/§1 (NEW). PL 1979, c. 541, §A233 (AMD). PL 1989, c. 508, §19 (AMD). PL 2011, c. 548, §27 (AMD). https://library.partnertax.ai/us-me/stat/5192 P&SL 1969, c. 154, §F/§1 (NEW). PL 1979, c. 541, §§A234,A235 (AMD). PL 1985, c. 783, §32 (AMD). RR 2025, c. 1, Pt. F, §§20-23 (COR). https://library.partnertax.ai/us-me/stat/5195 PL 2019, c. 380, §2 (NEW). PL 2019, c. 380, §5 (AFF). PL 2021, c. 181, Pt. A, §6 (AMD). PL 2025, c. 271, Pt. C, §3 (AMD). https://library.partnertax.ai/us-me/stat/5196 PL 2019, c. 380, §2 (NEW). PL 2019, c. 380, §5 (AFF). PL 2021, c. 181, Pt. A, §§7-11 (AMD). PL 2025, c. 271, Pt. C, §4 (AMD). https://library.partnertax.ai/us-me/stat/5197 PL 2019, c. 380, §2 (NEW). PL 2019, c. 380, §5 (AFF). https://library.partnertax.ai/us-me/stat/5198 PL 2019, c. 380, §2 (NEW). PL 2019, c. 380, §5 (AFF). https://library.partnertax.ai/us-me/stat/5200 P&SL 1969, c. 154, §F1 (NEW). PL 1973, c. 580, §2 (AMD). PL 1973, c. 592, §21 (RPR). PL 1973, c. 788, §193 (RPR). PL 1977, c. 686, §12 (RPR). PL 1981, c. 706, §39 (RPR). PL 1983, c. 477, Pt. F, Subpt. 3, §1 (RPR). PL 1985, c. 675, §§1,5 (AMD). PL 2001, c. 396, §35 (AMD). PL 2005, c. 457, §FFF1 (RPR). PL 2005, c. 457, §FFF2 (AFF). PL 2005, c. 618, §6 (AMD). PL 2005, c. 618, §22 (AFF). PL 2017, c. 474, Pt. E, §§1-3 (AMD). https://library.partnertax.ai/us-me/stat/5200-A PL 1981, c. 704, §4 (NEW). PL 1981, c. 704, §9 (AMD). PL 1983, c. 590, §2 (AMD). PL 1983, c. 855, §§18-22 (AMD). PL 1987, c. 504, §§18-23 (AMD). PL 1987, c. 841, §§4,5 (AMD). PL 1989, c. 880, §§G5-9,J1-2 (AMD). PL 1991, c. 528, §§N9,11,12 (AMD). PL 1991, c. 528, §§N10,13,RRR (AFF). PL 1991, c. 548, §§A26-29 (AMD). PL 1991, c. 591, §§N9,11,12 (AMD). PL 1991, c. 591, §§N10,13 (AFF). PL 1991, c. 824, §D6 (AMD). PL 1993, c. 349, §70 (AMD). PL 1995, c. 368, §§GGG4-6 (AMD). PL 1995, c. 639, §20 (AMD). https://library.partnertax.ai/us-me/stat/5200-B PL 2021, c. 181, Pt. E, §2 (NEW). PL 2021, c. 181, Pt. E, §4 (AFF). https://library.partnertax.ai/us-me/stat/5201 P&SL 1969, c. 154, §F1 (NEW). PL 1973, c. 12, §5 (RP). PL 1973, c. 592, §22 (RP). https://library.partnertax.ai/us-me/stat/5202 PL 1977, c. 531, §4 (NEW). PL 1981, c. 364, §67 (RP). https://library.partnertax.ai/us-me/stat/5202-A PL 1977, c. 640, §2 (NEW). https://library.partnertax.ai/us-me/stat/5202-B PL 1981, c. 704, §5 (NEW). PL 1983, c. 480, §A67 (AMD). PL 1987, c. 504, §24 (RP). https://library.partnertax.ai/us-me/stat/5202-C PL 2001, c. 439, §D2 (NEW). PL 2001, c. 439, §D9 (AFF). https://library.partnertax.ai/us-me/stat/5202-D PL 2021, c. 756, §1 (NEW). https://library.partnertax.ai/us-me/stat/5202-E PL 2023, c. 627, §1 (NEW). PL 2025, c. 390, Pt. A, §57 (AMD). https://library.partnertax.ai/us-me/stat/5203 PL 1977, c. 424, §3 (NEW). PL 1979, c. 615, §5 (AMD). PL 1985, c. 691, §§34,48 (RPR). PL 1987, c. 504, §§25,26 (AMD). PL 1989, c. 508, §20 (AMD). PL 1989, c. 871, §18 (AMD). PL 1991, c. 528, §N14 (RP). PL 1991, c. 528, §RRR (AFF). PL 1991, c. 591, §N14 (RP). https://library.partnertax.ai/us-me/stat/5258 P&SL 1969, c. 154, §F/§1 (NEW). https://library.partnertax.ai/us-me/stat/5259 P&SL 1969, c. 154, §F/§1 (NEW). PL 1979, c. 541, §A245 (AMD). https://library.partnertax.ai/us-me/stat/5260 P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 378, §36 (RP). https://library.partnertax.ai/us-me/stat/5261 P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §722 (RP). https://library.partnertax.ai/us-me/stat/5262 P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §722 (RP). https://library.partnertax.ai/us-me/stat/5263 P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §722 (RP). https://library.partnertax.ai/us-me/stat/5264 P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §722 (RP). https://library.partnertax.ai/us-me/stat/5265 P&SL 1969, c. 154, §F/§1 (NEW). PL 1977, c. 694, §723 (AMD). PL 2001, c. 583, §21 (AMD). https://library.partnertax.ai/us-me/stat/5266 P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §724 (AMD). PL 1995, c. 639, §28 (RP). https://library.partnertax.ai/us-me/stat/5267 P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 378, §37 (RP). https://library.partnertax.ai/us-me/stat/5268 P&SL 1969, c. 154, §F/§1 (NEW). https://library.partnertax.ai/us-me/stat/5269 P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §725 (AMD). PL 1979, c. 378, §38 (RP). https://library.partnertax.ai/us-me/stat/5270 P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 378, §§39-41 (AMD). https://library.partnertax.ai/us-me/stat/5271 P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 378, §42 (RP). https://library.partnertax.ai/us-me/stat/5272 P&SL 1969, c. 154, §F1 (NEW). PL 1971, c. 61, §11 (AMD). PL 1977, c. 679, §34 (RP). https://library.partnertax.ai/us-me/stat/5273 P&SL 1969, c. 154, §F1 (NEW). PL 1973, c. 12, §7 (AMD). PL 1977, c. 679, §34 (RP). https://library.partnertax.ai/us-me/stat/5274 P&SL 1969, c. 154, §F1 (NEW). PL 1971, c. 61, §12 (AMD). PL 1973, c. 12, §§8,9 (AMD). PL 1975, c. 454, §6 (AMD). PL 1977, c. 679, §34 (RP). https://library.partnertax.ai/us-me/stat/5274-A PL 1979, c. 378, §43 (NEW). PL 1985, c. 691, §40 (AMD). https://library.partnertax.ai/us-me/stat/5275 P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 378, §44 (AMD). PL 2017, c. 170, Pt. D, §9 (RP). https://library.partnertax.ai/us-me/stat/5276 P&SL 1969, c. 154, §F1 (NEW). PL 1981, c. 504, §3 (AMD). PL 1991, c. 546, §36 (AMD). PL 2005, c. 332, §§25,26 (AMD). PL 2007, c. 438, §110 (AMD). PL 2009, c. 361, §30 (AMD). PL 2019, c. 659, Pt. D, §8 (AMD). https://library.partnertax.ai/us-me/stat/5276-A PL 1981, c. 504, §4 (NEW). PL 1985, c. 501, §B21 (AMD). PL 1985, c. 652, §53 (AMD). PL 1985, c. 779, §83 (AMD). PL 1987, c. 402, §A192 (AMD). PL 1989, c. 508, §23 (AMD). PL 1991, c. 564 (AMD). PL 1993, c. 395, §23 (AMD). PL 1995, c. 639, §29 (AMD). PL 1995, c. 694, §D62 (AMD). PL 1995, c. 694, §E2 (AFF). PL 1997, c. 393, §A43 (AMD). PL 1997, c. 393, §A44 (AFF). PL 2003, c. 20, §OO2 (AMD). PL 2003, c. 20, §OO4 (AFF). PL 2003, c. 689, §B6 (REV). PL 2005, c. 389, §9 (AMD). PL 2011, c. 1, Pt. BB, §2 https://library.partnertax.ai/us-me/stat/5277 P&SL 1969, c. 154, §F1 (NEW). PL 2001, c. 583, §22 (RP). https://library.partnertax.ai/us-me/stat/5278 P&SL 1969, c. 154, §F1 (NEW). PL 1987, c. 772, §42 (AMD). PL 1989, c. 508, §24 (AMD). PL 1989, c. 530, §3 (AMD). PL 1999, c. 521, §B10 (AMD). PL 1999, c. 521, §B11 (AFF). PL 1999, c. 708, §49 (AMD). PL 2003, c. 588, §21 (AMD). PL 2005, c. 218, §57 (AMD). PL 2005, c. 218, §63 (AFF). PL 2009, c. 496, §26 (AMD). PL 2011, c. 1, Pt. DD, §3 (AMD). PL 2011, c. 1, Pt. DD, §4 (AFF). PL 2019, c. 659, Pt. G, §§3, 4 (AMD). PL 2019, c. 659, Pt. G, §5 (AFF). https://library.partnertax.ai/us-me/stat/5279 P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 541, §A246 (AMD). PL 1979, c. 615, §8 (AMD). PL 1981, c. 180, §4 (AMD). PL 1981, c. 504, §5 (AMD). PL 1991, c. 546, §37 (AMD). PL 2011, c. 1, Pt. EE, §3 (AMD). PL 2011, c. 1, Pt. EE, §4 (AFF). PL 2019, c. 659, Pt. D, §10 (AMD). https://library.partnertax.ai/us-me/stat/5280 P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §726 (AMD). PL 1993, c. 395, §24 (AMD). PL 1993, c. 395, §32 (AFF). PL 2013, c. 331, Pt. C, §38 (AMD). PL 2013, c. 331, Pt. C, §41 (AFF). https://library.partnertax.ai/us-me/stat/5281 P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §727 (RP). https://library.partnertax.ai/us-me/stat/5282 P&SL 1969, c. 154, §F1 (NEW). PL 1993, c. 395, §25 (RPR). PL 1993, c. 395, §32 (AFF). PL 2013, c. 331, Pt. C, §39 (AMD). PL 2013, c. 331, Pt. C, §41 (AFF). https://library.partnertax.ai/us-me/stat/5283 PL 1973, c. 246 (NEW). PL 1985, c. 427 (RPR). PL 1989, c. 502, §A137 (AMD). PL 2011, c. 685, §2 (AMD). MRSA T. 36 §5283 (RP). https://library.partnertax.ai/us-me/stat/5283-A PL 2011, c. 685, §3 (NEW). PL 2017, c. 284, Pt. AAAA, §2 (AMD). PL 2017, c. 284, Pt. DDDD, §2 (AMD). PL 2017, c. 475, Pt. A, §62 (AMD). PL 2019, c. 433, §2 (AMD). PL 2019, c. 433, §4 (AFF). PL 2021, c. 437, §2 (AMD). PL 2021, c. 437, §4 (AFF). https://library.partnertax.ai/us-me/stat/5284 PL 1983, c. 526, §3 (NEW). PL 1993, c. 253, §1 (AMD). PL 1995, c. 639, §30 (AMD). PL 2003, c. 414, §B68 (AMD). PL 2003, c. 414, §D7 (AFF). PL 2003, c. 614, §9 (AFF). PL 2011, c. 685, §4 (AMD). https://library.partnertax.ai/us-me/stat/5284-A PL 2003, c. 682, §5 (NEW). PL 2011, c. 685, §5 (AMD). https://library.partnertax.ai/us-me/stat/5285 PL 1985, c. 441, §4 (NEW). PL 1987, c. 402, §A193 (AMD). PL 1993, c. 253, §2 (AMD). PL 1993, c. 600, §A280 (AMD). PL 1995, c. 639, §31 (AMD). PL 2011, c. 685, §6 (AMD). https://library.partnertax.ai/us-me/stat/5285-A PL 1999, c. 731, §SS2 (NEW). PL 2007, c. 240, Pt. TT, §2 (AMD). PL 2007, c. 240, Pt. TT, §3 (AFF). PL 2011, c. 685, §7 (AMD). PL 2017, c. 284, Pt. AAAA, §3 (RP). https://library.partnertax.ai/us-me/stat/5286 IB 1995, c. 1, §18 (NEW). https://library.partnertax.ai/us-me/stat/5287 PL 1999, c. 526, §1 (NEW). PL 1999, c. 526, §3 (AFF). RR 1999, c. 1, §51 (COR). https://library.partnertax.ai/us-me/stat/5288 PL 2003, c. 703, §1 (NEW). MRSA T. 36 §5288, sub-4 (RP). https://library.partnertax.ai/us-me/stat/5288-A PL 2007, c. 674, §1 (NEW). PL 2007, c. 674, §2 (AFF). PL 2011, c. 685, §8 (AMD). https://library.partnertax.ai/us-me/stat/5289 PL 2005, c. 519, §RRR1 (NEW). PL 2005, c. 519, §RRR3 (AFF). PL 2011, c. 685, §9 (AMD). https://library.partnertax.ai/us-me/stat/5290 PL 2005, c. 672, §3 (NEW). PL 2005, c. 672, §§6,8 (AFF). PL 2011, c. 685, §10 (AMD). PL 2017, c. 284, Pt. DDDD, §3 (RP). https://library.partnertax.ai/us-me/stat/5291 PL 2011, c. 685, §11 (NEW). https://library.partnertax.ai/us-me/stat/5292 PL 2019, c. 433, §3 (NEW). PL 2019, c. 433, §4 (AFF). https://library.partnertax.ai/us-me/stat/5293 PL 2021, c. 437, §3 (NEW). PL 2021, c. 437, §4 (AFF). https://library.partnertax.ai/us-me/stat/5294 PL 2021, c. 715, §4 (NEW). RR 2021, c. 2, Pt. A, §128 (COR). PL 2025, c. 2, Pt. RR, §4 (RP). https://library.partnertax.ai/us-me/stat/5295 PL 2025, c. 336, §2 (NEW). https://library.partnertax.ai/us-me/stat/5300 P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §728 (RP). https://library.partnertax.ai/us-me/stat/5301 P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §729 (AMD). https://library.partnertax.ai/us-me/stat/5302 P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §730 (AMD). PL 1979, c. 127, §202 (RPR). PL 1979, c. 378, §45 (RP). PL 1979, c. 663, §224 (RP). https://library.partnertax.ai/us-me/stat/5303 P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §731 (AMD). PL 1979, c. 378, §46 (RP). https://library.partnertax.ai/us-me/stat/5304 P&SL 1969, c. 154, §F1 (NEW). PL 1993, c. 395, §26 (RP). https://library.partnertax.ai/us-me/stat/5305 P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §732 (RP). https://library.partnertax.ai/us-me/stat/5306 P&SL 1969, c. 154, §F/§1 (NEW). https://library.partnertax.ai/us-me/stat/5310 P&SL 1969, c. 154, §F1 (NEW). PL 1981, c. 364, §73 (RP). https://library.partnertax.ai/us-me/stat/5311 P&SL 1969, c. 154, §F/§1 (NEW). PL 1971, c. 37, §1 (AMD). PL 1977, c. 165, §§6,7 (AMD). PL 1979, c. 378, §47 (AMD). PL 1985, c. 691, §41 (AMD). PL 2003, c. 588, §§22,23 (AMD). RR 2025, c. 1, Pt. F, §30 (COR). https://library.partnertax.ai/us-me/stat/5312 P&SL 1969, c. 154, §F1 (NEW). PL 1971, c. 37, §2 (RPR). PL 1977, c. 165, §§8,9 (AMD). PL 1977, c. 694, §733 (AMD). PL 1985, c. 691, §42 (RP). https://library.partnertax.ai/us-me/stat/5312-A PL 1971, c. 37, §3 (NEW). PL 1973, c. 21, §2 (AMD). PL 1975, c. 765, §29 (AMD). PL 1977, c. 165, §10 (RPR). PL 1977, c. 694, §734 (AMD). PL 1985, c. 691, §43 (RP). https://library.partnertax.ai/us-me/stat/5312-B PL 1971, c. 37, §3 (NEW). PL 1971, c. 622, §131 (AMD). PL 1975, c. 765, §30 (RP). https://library.partnertax.ai/us-me/stat/5313 P&SL 1969, c. 154, §F1 (NEW). PL 1975, c. 474, §2 (AMD). PL 1977, c. 477, §22 (AMD). PL 1979, c. 541, §B51 (AMD). PL 1985, c. 691, §44 (RP). https://library.partnertax.ai/us-me/stat/5314 P&SL 1969, c. 154, §F1 (NEW). PL 1985, c. 691, §45 (RP). https://library.partnertax.ai/us-me/stat/5315 P&SL 1969, c. 154, §F1 (NEW). PL 1985, c. 691, §45 (RP). https://library.partnertax.ai/us-me/stat/5316 P&SL 1969, c. 154, §F1 (NEW). PL 1971, c. 622, §132 (AMD). PL 2003, c. 390, §51 (RP). https://library.partnertax.ai/us-me/stat/5317 P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 541, §B52 (AMD). PL 1981, c. 364, §74 (RPR). PL 1995, c. 281, §34 (RP). https://library.partnertax.ai/us-me/stat/5318 P&SL 1969, c. 154, §F1 (NEW). PL 1981, c. 364, §75 (RP). https://library.partnertax.ai/us-me/stat/5319 P&SL 1969, c. 154, §F/§1 (NEW). PL 1979, c. 541, §A247 (AMD). PL 1995, c. 281, §35 (AMD). https://library.partnertax.ai/us-me/stat/5320 P&SL 1969, c. 154, §F/§1 (NEW). PL 1979, c. 541, §A248 (AMD). https://library.partnertax.ai/us-me/stat/5219-M PL 1997, c. 557, §B10 (NEW). PL 1997, c. 557, §§B14,G1 (AFF). PL 1997, c. 668, §§31-34 (AMD). PL 1997, c. 668, §42 (AFF). PL 1999, c. 414, §47 (AMD). PL 2001, c. 358, §§M1-5 (AMD). PL 2001, c. 358, §M6 (AFF). PL 2003, c. 673, §§G1,2 (AMD). PL 2003, c. 673, §G3 (AFF). PL 2015, c. 267, Pt. DD, §§27, 28 (AMD). PL 2025, c. 113, Pt. C, §4 (RP). https://library.partnertax.ai/us-me/stat/5219-MM PL 2015, c. 1, §14 (NEW). https://library.partnertax.ai/us-me/stat/5219-N PL 1997, c. 557, §E1 (NEW). PL 1997, c. 557, §§E2,G1 (AFF). PL 2003, c. 390, §48 (AMD). PL 2003, c. 673, §JJ5 (AMD). PL 2003, c. 673, §JJ6 (AFF). PL 2013, c. 331, Pt. C, §35 (RP). PL 2013, c. 331, Pt. C, §40 (AFF). https://library.partnertax.ai/us-me/stat/5219-NN PL 2015, c. 388, Pt. A, §15 (NEW). PL 2015, c. 490, §8 (NEW). PL 2015, c. 503, §1 (NEW). PL 2017, c. 211, Pt. D, §8 (RPR). PL 2017, c. 211, Pt. D, §14 (AFF). PL 2019, c. 527, Pt. A, §§5-7 (AMD). PL 2021, c. 1, Pt. F, §§1-3 (AMD). PL 2023, c. 412, Pt. J, §12 (AMD). https://library.partnertax.ai/us-me/stat/5219-O RR 1997, c. 2, §62 (RAL). PL 1997, c. 775, §1 (NEW). PL 1997, c. 775, §2 (AFF). PL 1997, c. 791, §A3 (NEW). PL 1999, c. 414, §48 (AMD). PL 2001, c. 396, §39 (AMD). PL 2015, c. 267, Pt. DD, §29 (AMD). https://library.partnertax.ai/us-me/stat/5219-OO PL 2017, c. 211, Pt. D, §9 (NEW). PL 2017, c. 211, Pt. D, §14 (AFF). https://library.partnertax.ai/us-me/stat/5219-P RR 1997, c. 2, §62 (RAL). PL 1999, c. 414, §49 (AMD). PL 2005, c. 519, §§PPP1,2 (AMD). PL 2017, c. 170, Pt. E, §5 (RP). https://library.partnertax.ai/us-me/stat/5219-PP PL 2017, c. 211, Pt. D, §10 (NEW). PL 2017, c. 211, Pt. D, §14 (AFF). PL 2017, c. 375, Pt. C, §2 (AMD). PL 2017, c. 375, Pt. C, §3 (AFF). PL 2023, c. 441, Pt. C, §6 (NEW). PL 2023, c. 441, Pt. C, §11 (AFF). https://library.partnertax.ai/us-me/stat/5219-Q RR 1999, c. 1, §50 (RAL). PL 1999, c. 401, §§NNN6,RRR1 (NEW). PL 1999, c. 401, §§NNN8,9,RRR 2 (AFF). PL 1999, c. 708, §47 (AMD). PL 2001, c. 358, §D1 (AFF). PL 2003, c. 689, §B6 (REV). PL 2005, c. 618, §§11-13 (AMD). PL 2015, c. 267, Pt. DD, §30 (AMD). https://library.partnertax.ai/us-me/stat/5219-QQ RR 2017, c. 1, §33 (COR). PL 2017, c. 297, §2 (NEW). PL 2017, c. 375, Pt. D, §§3-5 (AMD). PL 2017, c. 405, §1 (AMD). PL 2019, c. 401, Pt. D, §§1-4 (AMD). PL 2023, c. 157, §§1-3 (AMD). PL 2023, c. 157, §4 (AFF). https://library.partnertax.ai/us-me/stat/5219-R RR 1999, c. 1, §50 (RAL). PL 1999, c. 708, §48 (AMD). PL 2001, c. 526, §5 (AMD). PL 2001, c. 526, §6 (AFF). PL 2005, c. 519, §H1 (RPR). PL 2007, c. 240, Pt. NNNN, §1 (AMD). PL 2007, c. 539, Pt. WW, §3 (AMD). PL 2007, c. 614, §1 (AMD). PL 2009, c. 1, Pt. Z, §1 (AMD). PL 2009, c. 1, Pt. Z, §2 (AFF). https://library.partnertax.ai/us-me/stat/5219-RR PL 2017, c. 361, §2 (NEW). PL 2019, c. 607, Pt. C, §§5, 6 (AMD). PL 2025, c. 113, Pt. C, §5 (AMD). https://library.partnertax.ai/us-me/stat/5219-S RR 1999, c. 2, §35 (RAL). PL 1999, c. 731, §V1 (NEW). PL 1999, c. 731, §V2 (AFF). PL 1999, c. 755, §1 (NEW). PL 2003, c. 20, §GG1 (AMD). PL 2007, c. 693, §31 (RPR). PL 2009, c. 213, Pt. BBBB, §16 (AMD). PL 2015, c. 267, Pt. DD, §31 (AMD). PL 2015, c. 267, Pt. DD, §34 (AFF). PL 2015, c. 328, §8 (AMD). PL 2019, c. 527, Pt. B, §2 (AMD). PL 2019, c. 527, Pt. B, §3 (AFF). PL 2021, c. 398, Pt. H, §§3-5 (AMD). PL 2021, c. 479, §1 (AMD). PL 2021, c. 493, §§1, 2 (AMD). PL 2021, c. 635, Pt. E, §§1-8 (AMD) https://library.partnertax.ai/us-me/stat/5219-SS PL 2017, c. 474, Pt. B, §17 (NEW). PL 2017, c. 474, Pt. B, §26 (AFF). PL 2023, c. 412, Pt. ZZZ, §6 (AMD). PL 2025, c. 113, Pt. C, §§6-11 (AMD). PL 2025, c. 388, Pt. Q, §§1, 2 (AMD). https://library.partnertax.ai/us-me/stat/5219-T RR 1999, c. 2, §35 (RAL). PL 2001, c. 358, §O1 (RP). PL 2001, c. 358, §O6 (AFF). https://library.partnertax.ai/us-me/stat/5219-U PL 2001, c. 700, §7 (NEW). PL 2001, c. 700, §§10,11 (AFF). PL 2003, c. 20, §DD5 (AMD). PL 2003, c. 451, §JJ5 (AMD). PL 2005, c. 12, §Q5 (AMD). PL 2007, c. 1, Pt. O, §§6, 7 (AMD). PL 2007, c. 1, Pt. O, §9 (AFF). PL 2007, c. 539, Pt. RR, §2 (RP). https://library.partnertax.ai/us-me/stat/5219-UU PL 2017, c. 474, Pt. H, §2 (NEW). PL 2021, c. 253, Pt. A, §6 (AMD). PL 2021, c. 253, Pt. A, §10 (AFF). https://library.partnertax.ai/us-me/stat/5219-V PL 2001, c. 700, §7 (NEW). PL 2001, c. 700, §§10,11 (AFF). PL 2003, c. 20, §DD6 (AMD). PL 2003, c. 451, §JJ6 (AMD). PL 2005, c. 12, §Q6 (AMD). PL 2007, c. 1, Pt. O, §8 (AMD). PL 2007, c. 1, Pt. O, §9 (AFF). PL 2007, c. 539, Pt. SS, §2 (RP). https://library.partnertax.ai/us-me/stat/5219-VV PL 2019, c. 386, §2 (NEW). PL 2019, c. 607, Pt. C, §7 (AMD). PL 2019, c. 659, Pt. H, §§1-6 (AMD). PL 2023, c. 173, §§4, 5 (AMD). PL 2025, c. 489, §§1-12 (AMD). https://library.partnertax.ai/us-me/stat/5219-W PL 2003, c. 451, §NNN5 (NEW). PL 2003, c. 451, §NNN8 (AFF). PL 2003, c. 688, §D5 (AMD). PL 2005, c. 351, §§13-16 (AMD). PL 2005, c. 351, §26 (AFF). PL 2009, c. 627, §§10, 11 (AMD). PL 2009, c. 627, §12 (AFF). PL 2013, c. 502, Pt. K, §1 (AMD). PL 2013, c. 502, Pt. K, §2 (AFF). PL 2013, c. 595, Pt. K, §1 (AMD). PL 2013, c. 595, Pt. K, §2 (AFF). PL 2017, c. 440, §12 (AMD). PL 2021, c. 398, Pt. IIII, §6 (AMD). PL 2023, c. 412, Pt. J, §11 (AMD). https://library.partnertax.ai/us-me/stat/5219-WW PL 2019, c. 555, §6 (NEW). PL 2021, c. 1, Pt. Y, §§1, 2 (AMD). https://library.partnertax.ai/us-me/stat/5219-X PL 2003, c. 698, §1 (NEW). PL 2005, c. 330, §3 (AMD). PL 2005, c. 330, §44 (AFF). PL 2007, c. 426, §1 (AMD). PL 2015, c. 267, Pt. DD, §32 (AMD). PL 2019, c. 628, §2 (AMD). PL 2021, c. 181, Pt. A, §12 (AMD). https://library.partnertax.ai/us-me/stat/5219-XX PL 2019, c. 628, §3 (NEW). PL 2021, c. 181, Pt. A, §13 (AMD). PL 2025, c. 477, §1 (AMD). PL 2025, c. 477, §2 (AFF). https://library.partnertax.ai/us-me/stat/5219-Y PL 2005, c. 519, §GG2 (NEW). PL 2009, c. 470, §5 (RPR). PL 2011, c. 240, §37 (AMD). https://library.partnertax.ai/us-me/stat/5219-YY-2 PL 2021, c. 482, §3 (NEW). PL 2021, c. 485, §§1, 2 (AMD). PL 2021, c. 485, §3 (AFF). https://library.partnertax.ai/us-me/stat/5219-Z PL 2005, c. 519, §TTT2 (NEW). PL 2005, c. 519, §TTT3 (AFF). MRSA T. 36 §5219-Z, sub-§4 (RP). https://library.partnertax.ai/us-me/stat/5219-ZZ PL 2021, c. 473, §2 (NEW). RR 2021, c. 1, Pt. A, §48 (RAL). PL 2023, c. 558, §12 (AMD). https://library.partnertax.ai/us-me/stat/5220 P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 541, §B50 (AMD). PL 1979, c. 711, §H6 (AMD). PL 1983, c. 571, §24 (AMD). PL 1985, c. 535, §§19,20 (AMD). PL 1985, c. 675, §§2,5 (AMD). PL 1985, c. 783, §§37,38 (AMD). PL 1987, c. 402, §§A189,A190 (AMD). PL 1987, c. 504, §§33-35 (AMD). PL 1987, c. 819, §§10,11 (AMD). PL 1997, c. 404, §10 (AFF). PL 1997, c. 404, §§6,7 (AMD). PL 1997, c. 746, §21 (AMD). PL 1997, c. 746, §24 (AFF). PL 1999, c. 521, §B9 (AMD). PL 1999, c. 521, §B11 (AFF). PL 2003, c. 391, §11 https://library.partnertax.ai/us-me/stat/5221 P&SL 1969, c. 154, §F1 (NEW). PL 1985, c. 783, §§39,40 (AMD). PL 2021, c. 253, Pt. A, §8 (AMD). https://library.partnertax.ai/us-me/stat/5222 P&SL 1969, c. 154, §F/§1 (NEW). PL 1979, c. 541, §A238 (AMD). PL 1985, c. 535, §21 (AMD). PL 1997, c. 404, §8 (AMD). PL 1997, c. 404, §10 (AFF). PL 2011, c. 655, Pt. QQ, §5 (AMD). PL 2011, c. 655, Pt. QQ, §8 (AFF). RR 2025, c. 1, Pt. F, §§27, 28 (COR). https://library.partnertax.ai/us-me/stat/5223 P&SL 1969, c. 154, §F1 (NEW). PL 2007, c. 438, §104 (RP). https://library.partnertax.ai/us-me/stat/5224 P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 711, §H7 (RP). https://library.partnertax.ai/us-me/stat/5224-A PL 1979, c. 711, §H8 (NEW). PL 1985, c. 783, §41 (RPR). PL 1987, c. 504, §36 (AMD). PL 1989, c. 596, §J5 (AMD). https://library.partnertax.ai/us-me/stat/5225 P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 711, §H9 (RP). https://library.partnertax.ai/us-me/stat/5226 P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 711, §H9 (RP). https://library.partnertax.ai/us-me/stat/5227 P&SL 1969, c. 154, §F1 (NEW). PL 1985, c. 535, §22 (AMD). PL 1995, c. 281, §31 (AMD). PL 1997, c. 746, §22 (AMD). PL 1997, c. 746, §24 (AFF). PL 2003, c. 588, §18 (AMD). https://library.partnertax.ai/us-me/stat/5227-A PL 2003, c. 588, §19 (NEW). PL 2011, c. 1, Pt. CC, §3 (AMD). PL 2011, c. 1, Pt. CC, §5 (AFF). PL 2019, c. 380, §3 (AMD). PL 2019, c. 380, §5 (AFF). RR 2025, c. 1, Pt. A, §56 (COR). https://library.partnertax.ai/us-me/stat/5228 P&SL 1969, c. 154, §F1 (NEW). PL 1971, c. 61, §5 (AMD). PL 1975, c. 454, §1 (RPR). PL 1977, c. 517, §1 (AMD). PL 1979, c. 615, §6 (AMD). PL 1985, c. 691, §§35,48 (RPR). PL 1991, c. 9, §§CC1,DD1-3 (AMD). PL 1991, c. 9, §§CC2,DD4 (AFF). PL 1991, c. 528, §DDD1 (AMD). PL 1991, c. 528, §§DDD2,RRR (AFF). PL 1991, c. 591, §DDD1 (AMD). PL 1991, c. 591, §DDD2 (AFF). PL 1997, c. 526, §14 (AMD). PL 1997, c. 668, §35 (AMD). PL 1997, c. 668, §43 (AFF). PL 1999, c. 414, §§50-52 (AMD). PL 2001, c. 583, §§18,19 https://library.partnertax.ai/us-me/stat/5229 P&SL 1969, c. 154, §F1 (NEW). PL 1971, c. 61, §6 (AMD). PL 1975, c. 454, §§2-4 (AMD). PL 1977, c. 517, §§2-4 (AMD). PL 1979, c. 541, §A239 (AMD). PL 1979, c. 615, §7 (AMD). PL 1985, c. 691, §36 (RP). https://library.partnertax.ai/us-me/stat/5230 P&SL 1969, c. 154, §F1 (NEW). PL 1975, c. 454, §5 (AMD). PL 1977, c. 517, §§5,6 (AMD). PL 1979, c. 541, §A240 (AMD). PL 1985, c. 691, §37 (RP). https://library.partnertax.ai/us-me/stat/5231 P&SL 1969, c. 154, §F1 (NEW). PL 1973, c. 12, §6 (AMD). PL 1989, c. 871, §19 (AMD). PL 1995, c. 640, §8 (AMD). PL 1997, c. 404, §9 (AMD). PL 1997, c. 404, §10 (AFF). PL 2003, c. 390, §§49,50 (AMD). PL 2017, c. 211, Pt. D, §11 (AMD). PL 2017, c. 211, Pt. D, §14 (AFF). PL 2019, c. 659, Pt. G, §2 (AMD). PL 2019, c. 659, Pt. G, §5 (AFF). PL 2023, c. 441, Pt. C, §7 (AMD). PL 2023, c. 441, Pt. C, §11 (AFF). PL 2025, c. 336, §1 (AMD). https://library.partnertax.ai/us-me/stat/5232 P&SL 1969, c. 154, §F1 (NEW). PL 1995, c. 639, §21 (RP). https://library.partnertax.ai/us-me/stat/5233 P&SL 1969, c. 154, §F1 (NEW). PL 1995, c. 639, §21 (RP). https://library.partnertax.ai/us-me/stat/5234 PL 1975, c. 660, §9 (NEW). PL 2019, c. 607, Pt. C, §8 (RP). https://library.partnertax.ai/us-me/stat/5240 P&SL 1969, c. 154, §F1 (NEW). PL 1995, c. 639, §21 (RP). https://library.partnertax.ai/us-me/stat/5241 P&SL 1969, c. 154, §F1 (NEW). PL 1971, c. 61, §7 (AMD). PL 1979, c. 541, §A241 (AMD). PL 1987, c. 819, §12 (AMD). PL 1995, c. 639, §22 (AMD). PL 1997, c. 746, §23 (AMD). PL 1997, c. 746, §24 (AFF). PL 2011, c. 655, Pt. QQ, §6 (RP). PL 2011, c. 655, Pt. QQ, §8 (AFF). https://library.partnertax.ai/us-me/stat/5242 P&SL 1969, c. 154, §F1 (NEW). PL 1995, c. 639, §23 (AMD). PL 2017, c. 211, Pt. D, §12 (AMD). PL 2017, c. 211, Pt. D, §14 (AFF). PL 2021, c. 181, Pt. A, §14 (AMD). PL 2023, c. 523, Pt. B, §6 (AMD). https://library.partnertax.ai/us-me/stat/5243 P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 541, §A242 (AMD). PL 1987, c. 772, §41 (AMD). PL 1989, c. 508, §21 (AMD). PL 1991, c. 546, §35 (RPR). PL 2003, c. 588, §20 (RP). https://library.partnertax.ai/us-me/stat/5244 PL 1985, c. 675, §§3,5 (NEW). PL 1987, c. 841, §14 (AMD). PL 1997, c. 24, §C12 (AMD). PL 1997, c. 24, §C16 (AFF). PL 2007, c. 240, Pt. V, §14 (AMD). PL 2007, c. 240, Pt. V, §15 (AFF). https://library.partnertax.ai/us-me/stat/5245 PL 2007, c. 693, §34 (NEW). PL 2011, c. 1, Pt. CC, §4 (AMD). PL 2011, c. 1, Pt. CC, §5 (AFF). PL 2011, c. 655, Pt. QQ, §7 (RP). PL 2011, c. 655, Pt. QQ, §8 (AFF). https://library.partnertax.ai/us-me/stat/5250 P&SL 1969, c. 154, §F1 (NEW). PL 1971, c. 61, §8 (AMD). PL 1975, c. 627, §3 (AMD). PL 1977, c. 477, §19 (AMD). PL 1979, c. 541, §A243 (AMD). PL 1981, c. 371, §1 (AMD). PL 1987, c. 504, §37 (AMD). PL 1989, c. 495, §§4,9 (AMD). PL 1989, c. 596, §J7 (AMD). PL 1995, c. 639, §24 (AMD). PL 1995, c. 646, §§1,2 (AMD). PL 1997, c. 668, §§36-38 (AMD). PL 2011, c. 240, §39 (AMD). PL 2017, c. 474, Pt. B, §18 (AMD). PL 2017, c. 474, Pt. B, §26 (AFF). PL 2019, c. 401, Pt. C, §14 (AMD). https://library.partnertax.ai/us-me/stat/5250-A PL 1991, c. 528, §Y2 (NEW). PL 1991, c. 528, §§Y3,RRR (AFF). PL 1991, c. 591, §Y2 (NEW). PL 1991, c. 591, §Y3 (AFF). PL 1991, c. 621, §§1-4 (AMD). PL 1995, c. 639, §§25,26 (AMD). PL 2019, c. 659, Pt. C, §2 (AMD). https://library.partnertax.ai/us-me/stat/5250-B PL 2003, c. 20, §AA1 (NEW). PL 2003, c. 20, §AA6 (AFF). PL 2005, c. 332, §24 (AMD). PL 2005, c. 332, §30 (AFF). https://library.partnertax.ai/us-me/stat/5251 P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 541, §A244 (AMD). PL 1981, c. 371, §2 (AMD). PL 1985, c. 535, §23 (AMD). PL 2003, c. 20, §AA2 (AMD). PL 2003, c. 20, §AA6 (AFF). PL 2007, c. 437, §19 (AMD). PL 2007, c. 437, §22 (AFF). PL 2013, c. 546, §15 (AMD). https://library.partnertax.ai/us-me/stat/5251-A PL 2007, c. 437, §20 (NEW). PL 2007, c. 437, §22 (AFF). https://library.partnertax.ai/us-me/stat/5252 P&SL 1969, c. 154, §F1 (NEW). PL 1981, c. 371, §3 (AMD). PL 1995, c. 639, §27 (AMD). https://library.partnertax.ai/us-me/stat/5253 P&SL 1969, c. 154, §F1 (NEW). PL 1971, c. 61, §9 (AMD). PL 1977, c. 477, §§20,21 (AMD). PL 1981, c. 364, §§71,72 (AMD). PL 1985, c. 535, §24 (AMD). PL 1985, c. 691, §38 (AMD). PL 1989, c. 875, §§E48,49 (AMD). PL 1991, c. 9, §E25 (AMD). PL 1991, c. 9, §E26 (AFF). PL 1993, c. 395, §22 (AMD). PL 1995, c. 657, §9 (AMD). PL 1995, c. 657, §10 (AFF). PL 2003, c. 20, §AA3 (RPR). PL 2003, c. 20, §AA6 (AFF). PL 2011, c. 240, §40 (AMD). https://library.partnertax.ai/us-me/stat/5254 P&SL 1969, c. 154, §F1 (NEW). PL 1981, c. 371, §4 (AMD). PL 1985, c. 535, §25 (AMD). PL 1985, c. 691, §39 (AMD). PL 1987, c. 402, §§A191,B28 (RPR). https://library.partnertax.ai/us-me/stat/5255 P&SL 1969, c. 154, §F1 (NEW). PL 1985, c. 535, §26 (AMD). PL 2005, c. 618, §16 (AMD). PL 2007, c. 438, §109 (AMD). https://library.partnertax.ai/us-me/stat/5255-A PL 1971, c. 61, §10 (NEW). PL 1985, c. 535, §27 (AMD). PL 1997, c. 495, §5 (AMD). PL 2001, c. 583, §20 (RP). https://library.partnertax.ai/us-me/stat/5255-B PL 1981, c. 371, §5 (NEW). PL 1985, c. 535, §28 (AMD). PL 1987, c. 497, §51 (AMD). PL 1987, c. 504, §38 (AMD). PL 1987, c. 769, §A161 (RPR). PL 1999, c. 414, §53 (AMD). PL 2021, c. 630, Pt. A, §3 (AMD). https://library.partnertax.ai/us-me/stat/5255-C PL 2021, c. 630, Pt. A, §4 (NEW). https://library.partnertax.ai/us-me/stat/5256 P&SL 1969, c. 154, §F1 (NEW). PL 1981, c. 698, §188 (AMD). PL 1989, c. 508, §22 (AMD). PL 1989, c. 596, §J6 (AMD). PL 1995, c. 281, §§32,33 (AMD). PL 1995, c. 281, §43 (AFF). PL 2007, c. 627, §94 (AMD). https://library.partnertax.ai/us-me/stat/5257 P&SL 1969, c. 154, §F/§1 (NEW). RR 2025, c. 1, Pt. F, §29 (COR). https://library.partnertax.ai/us-me/stat/5321 P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §735 (AMD). PL 1979, c. 378, §48 (RP). https://library.partnertax.ai/us-me/stat/5322 P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 378, §49 (AMD). PL 1995, c. 281, §36 (RP). https://library.partnertax.ai/us-me/stat/5330 P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 696, §295 (RPR). PL 1989, c. 880, §D2 (AMD). PL 1997, c. 504, §19 (RP). https://library.partnertax.ai/us-me/stat/5331 P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 696, §295 (RPR). PL 1983, c. 480, §A68 (AMD). PL 1985, c. 691, §46 (RP). https://library.partnertax.ai/us-me/stat/5332 P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 696, §295 (RPR). PL 1983, c. 490 (AMD). PL 1989, c. 880, §D3 (AMD). PL 2003, c. 452, §U17 (RPR). PL 2003, c. 452, §X2 (AFF). PL 2009, c. 361, §31 (AMD). https://library.partnertax.ai/us-me/stat/5333 P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 696, §295 (RPR). PL 1989, c. 880, §D4 (AMD). PL 2003, c. 452, §U18 (RPR). PL 2003, c. 452, §X2 (AFF). PL 2009, c. 361, §32 (AMD). PL 2011, c. 285, §13 (AMD). https://library.partnertax.ai/us-me/stat/5334 P&SL 1969, c. 154, §F1 (NEW). PL 1973, c. 567, §20 (AMD). PL 1979, c. 701, §34 (RPR). PL 2009, c. 434, §80 (AMD). https://library.partnertax.ai/us-me/stat/5340 P&SL 1969, c. 154, §F1 (NEW). PL 1969, c. 584, §3 (AMD). PL 1971, c. 61, §13 (AMD). PL 1977, c. 668, §7 (AMD). PL 1979, c. 378, §50 (AMD). PL 1979, c. 541, §A249 (AMD). PL 1981, c. 364, §76 (RP). https://library.partnertax.ai/us-me/stat/5341 P&SL 1969, c. 154, §F1 (NEW). PL 1995, c. 281, §37 (RP). https://library.partnertax.ai/us-me/stat/5342 P&SL 1969, c. 154, §F1 (NEW). PL 1981, c. 364, §77 (RP). https://library.partnertax.ai/us-me/stat/5401 IB 1981, c. 2, §4 (NEW). https://library.partnertax.ai/us-me/stat/5402 IB 1981, c. 2, §4 (NEW). PL 1983, c. 3, §5 (AMD). PL 1987, c. 430, §1 (AMD). PL 1987, c. 819, §13 (AMD). PL 1989, c. 495, §§5,6 (AMD). PL 1999, c. 731, §§T8,9 (AMD). PL 1999, c. 731, §T11 (AFF). PL 2011, c. 380, Pt. N, §17 (AMD). PL 2011, c. 380, Pt. N, §§19, 20 (AFF). PL 2013, c. 368, Pt. Q, §§9, 10 (AMD). PL 2015, c. 390, §10 (AMD). https://library.partnertax.ai/us-me/stat/5403 IB 1981, c. 2, §4 (NEW). PL 1983, c. 3, §6 (AMD). PL 1987, c. 430, §2 (AMD). PL 1987, c. 819, §14 (RPR). PL 1989, c. 495, §7 (AMD). PL 1991, c. 528, §CCC (AMD). PL 1991, c. 528, §RRR (AFF). PL 1991, c. 591, §CCC (AMD). PL 1999, c. 731, §T10 (RPR). PL 1999, c. 731, §T11 (AFF). PL 2009, c. 213, Pt. WWW, §1 (AMD). PL 2009, c. 213, Pt. WWW, §2 (AFF). PL 2011, c. 380, Pt. N, §18 (AMD). PL 2011, c. 380, Pt. N, §19 (AFF). PL 2013, c. 368, Pt. Q, §11 (AMD). PL 2013, c. 368, Pt. Q, §12 (AFF). PL 2013, c. https://library.partnertax.ai/us-me/stat/6101 PL 1971, c. 503, §1 (NEW). PL 1973, c. 634, §1 (AMD). PL 1979, c. 541, §B53 (AMD). PL 1987, c. 516, §§1,6 (RP). https://library.partnertax.ai/us-me/stat/6102 PL 1971, c. 503, §1 (NEW). PL 1979, c. 541, §B54 (AMD). PL 1987, c. 516, §§1,6 (RP). https://library.partnertax.ai/us-me/stat/6103 PL 1971, c. 503, §1 (NEW). PL 1973, c. 634, §2 (AMD). PL 1979, c. 541, §§A250,A251 (AMD). PL 1979, c. 541, §§B55-B58 (AMD). PL 1979, c. 642, §1 (AMD). PL 1985, c. 421, §1 (AMD). PL 1987, c. 516, §§1,6 (RP). https://library.partnertax.ai/us-me/stat/6104 PL 1971, c. 503, §1 (NEW). PL 1979, c. 541, §B59 (AMD). PL 1983, c. 571, §25 (AMD). PL 1987, c. 516, §§1,6 (RP). https://library.partnertax.ai/us-me/stat/6105 PL 1971, c. 503, §1 (NEW). PL 1979, c. 541, §B60 (AMD). PL 1987, c. 516, §§1,6 (RP). https://library.partnertax.ai/us-me/stat/6106 PL 1971, c. 503, §1 (NEW). PL 1979, c. 541, §A252 (AMD). PL 1987, c. 516, §§1,6 (RP). https://library.partnertax.ai/us-me/stat/6107 PL 1971, c. 503, §1 (NEW). PL 1979, c. 541, §B61 (AMD). PL 1987, c. 516, §§1,6 (RP). https://library.partnertax.ai/us-me/stat/6108 PL 1971, c. 503, §1 (NEW). PL 1973, c. 634, §3 (RPR). PL 1977, c. 686, §16 (AMD). PL 1981, c. 535, §§1,3 (RPR). PL 1981, c. 538, §1 (RPR). PL 1981, c. 698, §189 (AMD). PL 1985, c. 421, §2 (AMD). PL 1987, c. 516, §§1,6 (RP). https://library.partnertax.ai/us-me/stat/6109 PL 1971, c. 503, §1 (NEW). PL 1973, c. 634, §4 (AMD). PL 1973, c. 771, §1 (RP). https://library.partnertax.ai/us-me/stat/6110 PL 1971, c. 503, §1 (NEW). PL 1973, c. 634, §5 (RPR). PL 1973, c. 771, §2 (RPR). PL 1987, c. 516, §§1,6 (RP). https://library.partnertax.ai/us-me/stat/6111 PL 1971, c. 503, §1 (NEW). PL 1973, c. 634, §6 (RPR). PL 1973, c. 771, §2 (RPR). PL 1977, c. 552, §1 (RPR). PL 1979, c. 541, §B62 (AMD). PL 1979, c. 561, §1 (AMD). PL 1979, c. 642, §2 (RPR). PL 1987, c. 516, §§1,6 (RP). https://library.partnertax.ai/us-me/stat/6111-A PL 1971, c. 622, §132A (NEW). PL 1973, c. 771, §2 (RPR). P&SL 1975, c. 90, §§SEC.S,2 (RP). https://library.partnertax.ai/us-me/stat/6112 PL 1971, c. 503, §1 (NEW). PL 1973, c. 634, §7 (RPR). PL 1973, c. 771, §2 (RPR). PL 1977, c. 579, §D1 (AMD). PL 1977, c. 686, §17 (RPR). PL 1979, c. 541, §B63 (AMD). PL 1987, c. 516, §§1,6 (RP). https://library.partnertax.ai/us-me/stat/6113 PL 1971, c. 503, §1 (NEW). PL 1987, c. 516, §§1,6 (RP). https://library.partnertax.ai/us-me/stat/6114 PL 1971, c. 503, §1 (NEW). PL 1979, c. 541, §B64 (AMD). PL 1987, c. 516, §§1,6 (RP). https://library.partnertax.ai/us-me/stat/6115 PL 1971, c. 503, §1 (NEW). PL 1987, c. 516, §§1,6 (RP). https://library.partnertax.ai/us-me/stat/6116 PL 1971, c. 503, §1 (NEW). PL 1973, c. 303, §3 (AMD). PL 1977, c. 694, §§735-A (RPR). PL 1979, c. 541, §B65 (AMD). PL 1987, c. 516, §§1,6 (RP). https://library.partnertax.ai/us-me/stat/6117 PL 1971, c. 503, §1 (NEW). PL 1979, c. 541, §B66 (AMD). PL 1987, c. 516, §§1,6 (RP). https://library.partnertax.ai/us-me/stat/6118 PL 1971, c. 503, §1 (NEW). PL 1987, c. 516, §§1,6 (RP). https://library.partnertax.ai/us-me/stat/6119 PL 1971, c. 503, §1 (NEW). PL 1975, c. 293, §4 (AMD). PL 1987, c. 516, §§1,6 (RP). https://library.partnertax.ai/us-me/stat/6120 PL 1971, c. 503, §1 (NEW). PL 1973, c. 634, §8 (RP). https://library.partnertax.ai/us-me/stat/6121 PL 1975, c. 765, §31 (NEW). PL 1977, c. 345 (AMD). PL 1977, c. 668, §8 (RP). PL 1977, c. 718, §2 (AMD). https://library.partnertax.ai/us-me/stat/6141 PL 1977, c. 721, §2 (NEW). PL 1979, c. 127, §203 (RAL). PL 1981, c. 706, §40 (RP). https://library.partnertax.ai/us-me/stat/6142 PL 1977, c. 721, §2 (NEW). PL 1979, c. 127, §203 (RAL). PL 1981, c. 706, §40 (RP). https://library.partnertax.ai/us-me/stat/6143 PL 1977, c. 721, §2 (NEW). PL 1979, c. 127, §203 (RAL). PL 1981, c. 706, §40 (RP). https://library.partnertax.ai/us-me/stat/6144 PL 1977, c. 721, §2 (NEW). PL 1979, c. 127, §203 (RAL). PL 1979, c. 541, §§B67,B68 (AMD). PL 1981, c. 706, §40 (RP). https://library.partnertax.ai/us-me/stat/6145 PL 1977, c. 721, §2 (NEW). PL 1979, c. 127, §203 (RAL). PL 1981, c. 706, §40 (RP). https://library.partnertax.ai/us-me/stat/6146 PL 1977, c. 721, §2 (NEW). PL 1979, c. 127, §203 (RAL). PL 1981, c. 706, §40 (RP). https://library.partnertax.ai/us-me/stat/6147 PL 1977, c. 721, §2 (NEW). PL 1979, c. 127, §203 (RAL). https://library.partnertax.ai/us-me/stat/6148 PL 1977, c. 721, §2 (NEW). PL 1979, c. 127, §203 (RAL). https://library.partnertax.ai/us-me/stat/6149 PL 1977, c. 721, §2 (NEW). PL 1979, c. 127, §203 (RAL). https://library.partnertax.ai/us-me/stat/6150 PL 1977, c. 721, §2 (NEW). PL 1979, c. 127, §203 (RAL). https://library.partnertax.ai/us-me/stat/6151-1 PL 1977, c. 718, §3 (NEW). PL 1977, c. 721, §2 (NEW). PL 1979, c. 127, §203 (RAL). PL 1979, c. 726, §6 (RP). https://library.partnertax.ai/us-me/stat/6151-2 PL 1977, c. 718, §3 (NEW). PL 1977, c. 721, §2 (NEW). PL 1979, c. 127, §203 (RAL). PL 1979, c. 726, §6 (RP). https://library.partnertax.ai/us-me/stat/6152 PL 1977, c. 718, §3 (NEW). PL 1979, c. 726, §6 (RP). https://library.partnertax.ai/us-me/stat/6153 PL 1977, c. 718, §3 (NEW). PL 1979, c. 726, §6 (RP). https://library.partnertax.ai/us-me/stat/6154 PL 1977, c. 718, §3 (NEW). PL 1979, c. 726, §6 (RP). https://library.partnertax.ai/us-me/stat/6155 PL 1977, c. 718, §3 (NEW). PL 1979, c. 726, §6 (RP). https://library.partnertax.ai/us-me/stat/6161 PL 1979, c. 726, §7 (NEW). PL 2001, c. 691, §4 (RP). PL 2001, c. 691, §6 (AFF). https://library.partnertax.ai/us-me/stat/6162 PL 1979, c. 726, §7 (NEW). PL 1987, c. 516, §§2,6 (RP). PL 1987, c. 528, §1 (RP). https://library.partnertax.ai/us-me/stat/6162-A PL 1987, c. 528, §2 (NEW). PL 1987, c. 772, §43 (AMD). PL 1987, c. 876, §§4,10 (AMD). PL 1995, c. 368, §CCC6 (AMD). PL 1995, c. 368, §CCC11 (AFF). PL 1997, c. 643, §RR6 (AMD). PL 1999, c. 401, §KKK4 (RP). PL 1999, c. 401, §KKK10 (AFF). PL 1999, c. 531, §F2 (AFF). https://library.partnertax.ai/us-me/stat/6162-B PL 1999, c. 401, §KKK5 (NEW). PL 1999, c. 401, §KKK10 (AFF). PL 1999, c. 531, §F2 (AFF). PL 1999, c. 707, §2 (AMD). PL 2001, c. 293, §§7,8 (AMD). PL 2001, c. 691, §4 (RP). PL 2001, c. 691, §6 (AFF). https://library.partnertax.ai/us-me/stat/6163 PL 1979, c. 726, §7 (NEW). PL 2001, c. 691, §4 (RP). PL 2001, c. 691, §6 (AFF). https://library.partnertax.ai/us-me/stat/6164 PL 1979, c. 726, §7 (NEW). PL 1997, c. 668, §39 (AMD). PL 1997, c. 668, §43 (AFF). PL 2001, c. 691, §4 (RP). PL 2001, c. 691, §6 (AFF). https://library.partnertax.ai/us-me/stat/6201 PL 1987, c. 516, §§3,6 (NEW). PL 1987, c. 839, §§1,2 (AMD). PL 1989, c. 534, §§A2,A3 (AMD). PL 1989, c. 871, §20 (AMD). PL 1991, c. 149 (AMD). PL 1991, c. 824, §§A80,81 (AMD). RR 1993, c. 1, §109 (COR). PL 1993, c. 395, §§27-29 (AMD). PL 1993, c. 670, §9 (AMD). PL 1995, c. 368, §§CCC5,7 (AMD). PL 1995, c. 368, §CCC11 (AFF). PL 1997, c. 504, §20 (AMD). PL 1997, c. 557, §A1 (AMD). PL 1997, c. 557, §G1 (AFF). PL 1997, c. 643, §HHH6 (AMD). PL 1997, c. 643, §HHH10 (AFF). PL 1999, c. 16, §D1 (AMD). PL https://library.partnertax.ai/us-me/stat/6201-A PL 1989, c. 534, §A4 (NEW). PL 2005, c. 618, §18 (AMD). https://library.partnertax.ai/us-me/stat/6202 PL 1987, c. 516, §§3,6 (NEW). PL 1993, c. 395, §30 (AMD). https://library.partnertax.ai/us-me/stat/6203 PL 1987, c. 516, §§3,6 (NEW). PL 2003, c. 673, §BB1 (RP). https://library.partnertax.ai/us-me/stat/6203-A PL 2003, c. 673, §BB2 (NEW). PL 2009, c. 213, Pt. S, §14 (AMD). PL 2009, c. 213, Pt. S, §16 (AFF). https://library.partnertax.ai/us-me/stat/6204 PL 1987, c. 516, §§3,6 (NEW). PL 1989, c. 534, §A5 (AMD). PL 1997, c. 526, §14 (AMD). PL 1997, c. 557, §A2 (AMD). PL 1997, c. 557, §G1 (AFF). PL 1997, c. 562, §A1 (AMD). PL 2001, c. 396, §42 (AMD). PL 2005, c. 2, §E3 (AMD). PL 2005, c. 2, §§E7,8 (AFF). https://library.partnertax.ai/us-me/stat/6205 PL 1987, c. 516, §§3,6 (NEW). https://library.partnertax.ai/us-me/stat/5203-A PL 1991, c. 528, §N15 (NEW). PL 1991, c. 528, §§N17,RRR (AFF). PL 1991, c. 591, §N15 (NEW). PL 1991, c. 591, §N17 (AFF). PL 1997, c. 746, §13 (AMD). PL 1997, c. 746, §24 (AFF). PL 2001, c. 559, §GG19 (AMD). PL 2001, c. 559, §GG26 (AFF). PL 2003, c. 479, §7 (AMD). PL 2003, c. 673, §JJ1 (RP). PL 2003, c. 673, §JJ6 (AFF). https://library.partnertax.ai/us-me/stat/5203-B PL 1991, c. 528, §AAA1 (NEW). PL 1991, c. 528, §§AAA2,RRR (AFF). PL 1991, c. 591, §AAA1 (NEW). PL 1991, c. 591, §AAA2 (AFF). PL 1995, c. 281, §29 (AMD). PL 2003, c. 673, §JJ2 (AMD). PL 2003, c. 673, §JJ6 (AFF). PL 2009, c. 434, §76 (RP). https://library.partnertax.ai/us-me/stat/5203-C PL 2003, c. 673, §JJ3 (NEW). PL 2003, c. 673, §JJ6 (AFF). PL 2005, c. 618, §§7,8 (AMD). PL 2005, c. 618, §22 (AFF). PL 2009, c. 434, §77 (AMD). PL 2011, c. 380, Pt. N, §§12-14 (AMD). PL 2011, c. 380, Pt. N, §§19, 20 (AFF). PL 2011, c. 644, §27 (AMD). PL 2011, c. 644, §32 (AFF). PL 2013, c. 331, Pt. C, §34 (AMD). PL 2013, c. 331, Pt. C, §41 (AFF). PL 2017, c. 474, Pt. C, §8 (AMD). https://library.partnertax.ai/us-me/stat/5204 PL 1977, c. 424, §3 (NEW). PL 1987, c. 504, §27 (AMD). PL 1987, c. 772, §38 (AMD). PL 2011, c. 380, Pt. N, §15 (AMD). PL 2011, c. 380, Pt. N, §19 (AFF). PL 2011, c. 548, §29 (AMD). PL 2021, c. 253, Pt. A, §4 (RP). https://library.partnertax.ai/us-me/stat/5204-A PL 1985, c. 670 (NEW). PL 1987, c. 504, §28 (RPR). PL 1993, c. 395, §20 (AMD). PL 2011, c. 380, Pt. N, §16 (AMD). PL 2011, c. 380, Pt. N, §19 (AFF). PL 2021, c. 253, Pt. A, §5 (RP). https://library.partnertax.ai/us-me/stat/5204-B PL 1995, c. 281, §30 (NEW). PL 1997, c. 668, §30 (RP). PL 1997, c. 668, §43 (AFF). https://library.partnertax.ai/us-me/stat/5205 P&SL 1969, c. 154, §F1 (NEW). PL 1973, c. 580, §3 (AMD). PL 1973, c. 592, §22A (AMD). PL 1973, c. 788, §194 (RPR). PL 1977, c. 686, §13 (AMD). PL 1981, c. 698, §186 (RP). https://library.partnertax.ai/us-me/stat/5206 PL 1977, c. 686, §14 (NEW). PL 1979, c. 587, §5 (AMD). PL 1981, c. 704, §§6,7,10 (AMD). PL 1983, c. 477, Pt. F, Subpt. 3, §2 (AMD). PL 1983, c. 590, §3 (AMD). PL 1983, c. 842, §2 (RPR). PL 1983, c. 855, §§23,24 (AMD). PL 1983, c. 862, §§89,90 (AMD). PL 1985, c. 783, §§33,34 (AMD). PL 1997, c. 404, §2 (AMD). PL 1997, c. 404, §10 (AFF). PL 1997, c. 746, §14 (AMD). PL 1997, c. 746, §24 (AFF). PL 2005, c. 608, §1 (RPR). PL 2005, c. 608, §5 (AFF). PL 2019, c. 607, Pt. C, §4 (AMD). https://library.partnertax.ai/us-me/stat/5206-A PL 1981, c. 704, §8 (NEW). PL 1983, c. 480, §A66 (AMD). PL 1983, c. 842, §3 (RPR). PL 1997, c. 404, §3 (RP). PL 1997, c. 404, §10 (AFF). https://library.partnertax.ai/us-me/stat/5206-B PL 1983, c. 842, §4 (NEW). PL 1985, c. 783, §35 (AMD). PL 1987, c. 497, §50 (AMD). PL 1987, c. 841, §§6,7 (AMD). PL 1995, c. 628, §§36,37 (AMD). PL 1995, c. 628, §39 (AFF). PL 1997, c. 404, §4 (RP). PL 1997, c. 404, §10 (AFF). https://library.partnertax.ai/us-me/stat/5206-C PL 1983, c. 842, §5 (NEW). PL 1987, c. 504, §29 (RP). https://library.partnertax.ai/us-me/stat/5206-D PL 1997, c. 404, §5 (NEW). PL 1997, c. 404, §10 (AFF). PL 1997, c. 746, §§15-17 (AMD). PL 1997, c. 746, §24 (AFF). PL 1999, c. 414, §§42-44 (AMD). PL 1999, c. 414, §57 (AFF). PL 1999, c. 708, §42 (AMD). PL 2001, c. 439, §§D3,4 (AMD). PL 2001, c. 439, §D9 (AFF). PL 2005, c. 618, §9 (AMD). https://library.partnertax.ai/us-me/stat/5206-E PL 1997, c. 404, §5 (NEW). PL 1997, c. 404, §10 (AFF). PL 1997, c. 746, §18 (AMD). PL 1997, c. 746, §24 (AFF). PL 2001, c. 439, §D5 (AMD). PL 2001, c. 439, §D9 (AFF). PL 2005, c. 608, §§2-4 (AMD). PL 2005, c. 608, §5 (AFF). https://library.partnertax.ai/us-me/stat/5206-F PL 1997, c. 746, §19 (NEW). PL 1997, c. 746, §24 (AFF). PL 2003, c. 588, §17 (AMD). PL 2017, c. 211, Pt. D, §5 (AMD). PL 2017, c. 211, Pt. D, §14 (AFF). https://library.partnertax.ai/us-me/stat/5206-G PL 1997, c. 746, §19 (NEW). PL 1997, c. 746, §24 (AFF). https://library.partnertax.ai/us-me/stat/5210 P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 541, §A236 (AMD). PL 1981, c. 698, §187 (RPR). PL 1987, c. 841, §9 (AMD). PL 1993, c. 670, §8 (AMD). PL 2001, c. 439, §§D6,7 (AMD). PL 2001, c. 439, §D9 (AFF). https://library.partnertax.ai/us-me/stat/5211 P&SL 1969, c. 154, §F/§1 (NEW). PL 1987, c. 841, §§10-13 (AMD). PL 1991, c. 502, §1 (AMD). PL 1991, c. 502, §2 (AFF). PL 1999, c. 708, §43 (AMD). PL 2001, c. 439, §D8 (AMD). PL 2001, c. 439, §D9 (AFF). PL 2005, c. 12, §MMMM2 (AMD). PL 2005, c. 12, §MMMM3 (AFF). PL 2007, c. 240, Pt. V, §§2-12 (AMD). PL 2007, c. 240, Pt. V, §15 (AFF). PL 2007, c. 627, §§84-88 (AMD). PL 2007, c. 627, §96 (AFF). PL 2009, c. 213, Pt. NN, §§1-4 (AMD). PL 2009, c. 213, Pt. NN, §5 (AFF). PL 2009, c. 571, Pt. GG, §1 (AMD https://library.partnertax.ai/us-me/stat/5212 PL 1999, c. 754, §1 (NEW). PL 1999, c. 754, §2 (AFF). PL 2007, c. 240, Pt. V, §13 (AMD). PL 2019, c. 401, Pt. C, §10 (RP). PL 2019, c. 401, Pt. C, §16 (AFF). https://library.partnertax.ai/us-me/stat/5213 PL 1977, c. 686, §15 (NEW). https://library.partnertax.ai/us-me/stat/5213-A RR 2015, c. 1, §42 (COR). PL 2015, c. 267, Pt. DD, §19 (NEW). PL 2015, c. 328, §4 (AMD). PL 2017, c. 474, Pt. B, §§8-11 (AMD). PL 2017, c. 474, Pt. B, §26 (AFF). https://library.partnertax.ai/us-me/stat/5214 PL 1977, c. 722 (NEW). PL 1981, c. 364, §68 (RP). https://library.partnertax.ai/us-me/stat/5214-A PL 1985, c. 783, §36 (NEW). PL 1987, c. 504, §30 (AMD). RR 2025, c. 1, Pt. F, §26 (COR). https://library.partnertax.ai/us-me/stat/5215 PL 1977, c. 722 (NEW). PL 1979, c. 541, §A237 (AMD). PL 1981, c. 364, §69 (AMD). PL 1985, c. 535, §§16-18 (AMD). PL 1987, c. 504, §31 (AMD). PL 1987, c. 772, §39 (AMD). PL 1987, c. 880, §§1-3 (AMD). PL 1993, c. 395, §21 (AMD). PL 1993, c. 672, §1 (AMD). PL 1993, c. 672, §2 (AFF). PL 1995, c. 560, §§G19,20 (AMD). PL 1997, c. 504, §§14-16 (AMD). PL 1997, c. 761, §§3,4 (AMD). PL 1999, c. 414, §§45,46 (AMD). PL 1999, c. 414, §56 (AFF). PL 1999, c. 708, §44 (AMD). PL 2001, c. 652, §10 (AMD). PL 2003, https://library.partnertax.ai/us-me/stat/5216 PL 1981, c. 364, §70 (NEW). PL 1983, c. 519, §§26,27 (AMD). PL 1983, c. 700, §§5,6 (AMD). PL 1985, c. 344, §98 (AMD). PL 1985, c. 714, §§41-43 (AMD). https://library.partnertax.ai/us-me/stat/5216-A PL 1985, c. 714, §44 (NEW). PL 1987, c. 854, §§3,5 (RP). https://library.partnertax.ai/us-me/stat/5216-B PL 1987, c. 854, §§4,5 (NEW). PL 1999, c. 752, §4 (AMD). PL 2001, c. 446, §4 (AMD). PL 2001, c. 446, §6 (AFF). PL 2001, c. 642, §11 (AMD). PL 2001, c. 642, §12 (AFF). PL 2003, c. 20, §X6 (AMD). PL 2003, c. 451, §E8 (AMD). PL 2011, c. 454, §§14-18 (AMD). PL 2013, c. 438, §6 (AMD). PL 2015, c. 300, Pt. A, §41 (AMD). PL 2017, c. 170, Pt. E, §3 (AMD). PL 2019, c. 616, Pt. LL, §12 (AMD). https://library.partnertax.ai/us-me/stat/5216-C PL 1999, c. 475, §6 (NEW). PL 1999, c. 475, §7 (AFF). PL 2015, c. 267, Pt. DD, §21 (RP). PL 2015, c. 267, Pt. DD, §34 (AFF). https://library.partnertax.ai/us-me/stat/5216-D PL 2011, c. 380, Pt. HHHH, §3 (NEW). PL 2011, c. 548, §30 (AMD). PL 2011, c. 548, §36 (AFF). PL 2011, c. 644, §28 (AMD). PL 2011, c. 644, §33 (AFF). PL 2019, c. 401, Pt. C, §11 (RP). PL 2019, c. 401, Pt. C, §16 (AFF). https://library.partnertax.ai/us-me/stat/5217 PL 1987, c. 343, §11 (NEW). PL 1987, c. 504, §32 (NEW). PL 1987, c. 769, §A159 (RPR). PL 1999, c. 401, §§NNN3,4 (AMD). PL 1999, c. 401, §§NNN8,9 (AFF). PL 1999, c. 708, §45 (AMD). PL 2001, c. 358, §D1 (AFF). PL 2001, c. 396, §§36,37 (AMD). PL 2003, c. 689, §B6 (REV). PL 2015, c. 267, Pt. DD, §22 (AMD). https://library.partnertax.ai/us-me/stat/5217-A PL 1987, c. 769, §A160 (NEW). PL 1991, c. 528, §N16 (AMD). PL 1991, c. 528, §§N17,RRR (AFF). PL 1991, c. 591, §N16 (AMD). PL 1991, c. 591, §N17 (AFF). PL 2003, c. 391, §9 (AMD). PL 2003, c. 673, §JJ4 (AMD). PL 2003, c. 673, §JJ6 (AFF). https://library.partnertax.ai/us-me/stat/5217-B PL 1989, c. 556, §B11 (NEW). PL 1999, c. 521, §C7 (AMD). PL 1999, c. 521, §C9 (AFF). PL 2017, c. 170, Pt. E, §4 (RP). https://library.partnertax.ai/us-me/stat/5217-C PL 1999, c. 521, §C8 (NEW). PL 1999, c. 521, §C9 (AFF). PL 2001, c. 679, §5 (AMD). PL 2001, c. 679, §6 (AFF). PL 2015, c. 267, Pt. DD, §23 (AMD). https://library.partnertax.ai/us-me/stat/5217-D PL 2007, c. 469, Pt. B, §1 (NEW). PL 2009, c. 434, §78 (AMD). PL 2009, c. 553, Pt. B, §§2-4 (AMD). PL 2009, c. 553, Pt. B, §5 (AFF). PL 2011, c. 665, §§7-12 (AMD). PL 2011, c. 665, §13 (AFF). PL 2013, c. 525, §15 (AMD). PL 2015, c. 267, Pt. QQQ, §§1-5 (AMD). PL 2015, c. 267, Pt. QQQ, §6 (AFF). PL 2015, c. 300, Pt. A, §42 (AMD). PL 2015, c. 328, §§5-7 (AMD). PL 2015, c. 482, §§1-5 (AMD). PL 2015, c. 494, Pt. A, §48 (AMD). PL 2017, c. 170, Pt. D, §8 (AMD). PL 2017, c. 288, Pt. A, §49 (AMD). PL 201 https://library.partnertax.ai/us-me/stat/5217-E PL 2021, c. 635, Pt. H, §15 (NEW). https://library.partnertax.ai/us-me/stat/5217-F PL 2021, c. 731, §5 (NEW). PL 2023, c. 478, §3 (AMD). https://library.partnertax.ai/us-me/stat/5218 PL 1987, c. 504, §32 (NEW). PL 1987, c. 772, §40 (AMD). PL 1999, c. 401, §NNN5 (AMD). PL 1999, c. 401, §§NNN8,9 (AFF). PL 1999, c. 521, §B6 (RPR). PL 1999, c. 521, §B11 (AFF). PL 2001, c. 358, §D1 (AFF). PL 2001, c. 396, §38 (RPR). PL 2003, c. 20, §FF1 (AMD). PL 2003, c. 391, §10 (AMD). PL 2005, c. 12, §§L2-4 (AMD). PL 2005, c. 519, §§DD1-3 (AMD). PL 2015, c. 267, Pt. DD, §24 (AMD). PL 2015, c. 267, Pt. DD, §34 (AFF). https://library.partnertax.ai/us-me/stat/5218-A PL 2015, c. 340, §4 (NEW). PL 2015, c. 340, §5 (AFF). https://library.partnertax.ai/us-me/stat/5219 PL 1987, c. 504, §32 (NEW). PL 1989, c. 502, §B61 (RPR). https://library.partnertax.ai/us-me/stat/5219-A PL 1987, c. 504, §32 (NEW). PL 1999, c. 521, §B7 (RPR). PL 1999, c. 521, §B11 (AFF). PL 2003, c. 390, §§46,47 (AMD). PL 2015, c. 267, Pt. DD, §25 (RP). PL 2015, c. 267, Pt. DD, §34 (AFF). https://library.partnertax.ai/us-me/stat/5219-AA RR 2005, c. 2, §25 (COR). PL 2005, c. 646, §7 (NEW). MRSA T. 36 §5219-AA, sub-4 (RP). https://library.partnertax.ai/us-me/stat/5219-AAA PL 2023, c. 412, Pt. J, §13 (NEW). PL 2023, c. 631, §2 (AMD). PL 2025, c. 372, §1 (AMD). https://library.partnertax.ai/us-me/stat/5219-B PL 1987, c. 504, §32 (NEW). PL 2001, c. 177, §5 (RP). https://library.partnertax.ai/us-me/stat/5219-BB PL 2007, c. 539, Pt. WW, §4 (NEW). PL 2007, c. 690, §1 (NEW). PL 2007, c. 693, §32 (AMD). PL 2007, c. 693, §37 (AFF). PL 2009, c. 141, §1 (RP). PL 2009, c. 361, §28 (AMD). PL 2009, c. 361, §37 (AFF). PL 2011, c. 240, §38 (AMD). PL 2011, c. 453, §§7-9 (AMD). PL 2011, c. 548, §31 (AMD). PL 2013, c. 550, §1 (AMD). PL 2013, c. 550, §2 (AFF). PL 2017, c. 170, Pt. E, §6 (AMD). PL 2019, c. 379, Pt. C, §4 (AMD). PL 2019, c. 659, Pt. J, §§2, 3 (AMD). PL 2021, c. 671, §2 (AMD). PL 2025, c. 444, §§1, 2 (AM https://library.partnertax.ai/us-me/stat/5219-BBB PL 2023, c. 667, §3 (NEW). https://library.partnertax.ai/us-me/stat/5219-C PL 1989, c. 501, §P32 (NEW). PL 1989, c. 530, §2 (NEW). PL 1989, c. 585, §C17 (NEW). PL 1989, c. 702, §E14 (AMD). PL 1991, c. 377, §20 (RPR). PL 2007, c. 437, §18 (AMD). PL 2007, c. 437, §22 (AFF). PL 2007, c. 627, §90 (AMD). PL 2015, c. 267, Pt. DD, §26 (RP). PL 2015, c. 267, Pt. DD, §34 (AFF). https://library.partnertax.ai/us-me/stat/5219-CC PL 2007, c. 693, §33 (NEW). PL 2007, c. 693, §37 (AFF). PL 2017, c. 170, Pt. E, §7 (RP). https://library.partnertax.ai/us-me/stat/5219-D PL 1989, c. 927, §6 (NEW). RR 1991, c. 2, §139 (COR). PL 1991, c. 528, §§R10,11 (AMD). PL 1991, c. 591, §§R10,11 (AMD). PL 1991, c. 591, §R19 (AFF). PL 1991, c. 846, §§36,37 (AMD). PL 1993, c. 433, §2 (AMD). PL 1995, c. 368, §NN3 (AMD). PL 1995, c. 656, §§A16,17 (AMD). PL 1997, c. 504, §17 (AMD). PL 2005, c. 618, §10 (RP). PL 1991, c. 528, §§R19,RRR (AFF). https://library.partnertax.ai/us-me/stat/5219-DD PL 2009, c. 141, §2 (NEW). PL 2011, c. 434, §§1-3 (AMD). PL 2015, c. 429, §22 (AMD). PL 2017, c. 435, §§1-3 (AMD). https://library.partnertax.ai/us-me/stat/5219-E PL 1991, c. 377, §21 (NEW). PL 1991, c. 528, §§N18,BBB1 (AMD). PL 1991, c. 528, §§N19,RRR (AFF). PL 1991, c. 591, §§N18,BBB1 (AMD). PL 1991, c. 591, §N19 (AFF). PL 1993, c. 671, §3 (AMD). PL 1995, c. 368, §FFF1 (AMD). PL 1995, c. 368, §FFF3 (AFF). PL 1997, c. 24, §C11 (AMD). PL 2009, c. 496, §24 (RP). https://library.partnertax.ai/us-me/stat/5219-EE PL 2009, c. 633, §5 (NEW). https://library.partnertax.ai/us-me/stat/5219-F PL 1989, c. 935, §2 (NEW). PL 1991, c. 528, §N20 (AMD). PL 1991, c. 528, §§N21,RRR (AFF). PL 1991, c. 591, §N20 (AMD). PL 1991, c. 591, §N21 (AFF). MRSA T. 36 §5219-F, sub-§7 (RP). https://library.partnertax.ai/us-me/stat/5219-FF PL 2011, c. 90, Pt. H, §7 (NEW). PL 2011, c. 90, Pt. H, §8 (AFF). https://library.partnertax.ai/us-me/stat/5219-G PL 1991, c. 546, §34 (NEW). PL 1997, c. 746, §20 (AMD). PL 1997, c. 746, §24 (AFF). PL 1999, c. 521, §B8 (RPR). PL 1999, c. 521, §B11 (AFF). PL 1999, c. 708, §46 (AMD). https://library.partnertax.ai/us-me/stat/5219-GG PL 2011, c. 380, Pt. O, §17 (NEW). PL 2011, c. 380, Pt. O, §18 (AFF). PL 2011, c. 380, Pt. Q, §6 (NEW). PL 2011, c. 380, Pt. Q, §7 (AFF). PL 2011, c. 548, §32 (RPR). PL 2011, c. 548, §36 (AFF). PL 2011, c. 563, §13 (AMD). PL 2013, c. 331, Pt. C, §36 (AMD). PL 2013, c. 331, Pt. C, §41 (AFF). https://library.partnertax.ai/us-me/stat/5219-H PL 1991, c. 528, §BBB2 (NEW). PL 1991, c. 528, §RRR (AFF). PL 1991, c. 591, §BBB2 (NEW). PL 2003, c. 673, §F1 (RPR). PL 2003, c. 673, §F2 (AFF). PL 2011, c. 240, §36 (AMD). PL 2011, c. 644, §29 (AMD). PL 2011, c. 644, §32 (AFF). https://library.partnertax.ai/us-me/stat/5219-HH PL 2011, c. 548, §33 (NEW). PL 2011, c. 548, §35 (AFF). PL 2011, c. 657, Pt. P, §1 (AMD). PL 2013, c. 75, §1 (AMD). PL 2013, c. 331, Pt. C, §37 (AMD). PL 2013, c. 331, Pt. C, §41 (AFF). PL 2017, c. 170, Pt. E, §8 (AMD). PL 2017, c. 339, §1 (AMD). PL 2017, c. 375, Pt. G, §2 (AMD). PL 2019, c. 401, Pt. C, §13 (AMD). PL 2025, c. 497, §§6-10 (AMD). https://library.partnertax.ai/us-me/stat/5219-I PL 1993, c. 410, §YY3 (NEW). PL 1993, c. 410, §YY6 (AFF). PL 1993, c. 711, §1 (RP). PL 1993, c. 711, §3 (AFF). https://library.partnertax.ai/us-me/stat/5219-II RR 2013, c. 1, §54 (RAL). PL 2013, c. 368, Pt. L, §1 (NEW). PL 2013, c. 368, Pt. TT, §18 (NEW). PL 2013, c. 551, §2 (AMD). https://library.partnertax.ai/us-me/stat/5219-J PL 1993, c. 711, §2 (NEW). PL 1993, c. 711, §3 (AFF). PL 1995, c. 665, §E3 (RP). PL 1995, c. 665, §E4 (AFF). https://library.partnertax.ai/us-me/stat/5219-JJ RR 2013, c. 1, §54 (RAL). https://library.partnertax.ai/us-me/stat/5219-K PL 1995, c. 368, §GGG7 (NEW). PL 1997, c. 504, §18 (AMD). PL 1999, c. 127, §B9 (AMD). PL 2007, c. 627, §§91, 92 (AMD). PL 2023, c. 360, Pt. B, §§11, 12 (AMD). https://library.partnertax.ai/us-me/stat/5219-KK RR 2013, c. 2, §46 (RAL). PL 2013, c. 551, §3 (NEW). PL 2013, c. 599, §1 (NEW). PL 2017, c. 211, Pt. D, §§6, 7 (AMD). PL 2017, c. 211, Pt. D, §14 (AFF). PL 2017, c. 474, Pt. B, §§12-16 (AMD). PL 2017, c. 474, Pt. B, §26 (AFF). PL 2019, c. 343, Pt. H, §§5, 6 (AMD). PL 2021, c. 398, Pt. H, §§6-8 (AMD). PL 2021, c. 483, Pt. AA, §1 (AMD). PL 2021, c. 483, Pt. AA, §21 (AFF). PL 2021, c. 635, Pt. F, §1 (AMD). PL 2021, c. 703, §1 (AMD). PL 2023, c. 360, Pt. B, §§13, 14 (AMD). PL 2023, c. 412, Pt. S, §§ https://library.partnertax.ai/us-me/stat/5219-L PL 1997, c. 557, §B10 (NEW). PL 1997, c. 557, §§B14,G1 (AFF). PL 2007, c. 627, §93 (AMD). PL 2013, c. 502, Pt. J, §§1, 2 (AMD). PL 2013, c. 502, Pt. J, §3 (AFF). https://library.partnertax.ai/us-me/stat/5219-LL RR 2013, c. 2, §46 (RAL). PL 2015, c. 108, §1 (AMD). PL 2015, c. 108, §2 (AFF). PL 2017, c. 435, §4 (AMD). https://library.partnertax.ai/us-me/stat/6655 PL 1995, c. 368, §FFF2 (NEW). PL 2005, c. 12, §BBB3 (AMD). https://library.partnertax.ai/us-me/stat/6656 PL 1995, c. 368, §FFF2 (NEW). PL 1999, c. 768, §7 (AMD). PL 2001, c. 358, §H2 (AMD). PL 2001, c. 358, §H3 (AFF). PL 2001, c. 714, §BB2 (AMD). PL 2001, c. 714, §BB4 (AFF). PL 2005, c. 12, §BBB4 (AMD). PL 2005, c. 618, §20 (RPR). PL 2005, c. 618, §22 (AFF). PL 2009, c. 213, Pt. S, §15 (AMD). PL 2009, c. 213, Pt. S, §16 (AFF). PL 2009, c. 337, §11 (AMD). PL 2013, c. 67, §2 (AMD). PL 2015, c. 239, §§1, 2 (AMD). PL 2017, c. 170, Pt. B, §11 (AMD). https://library.partnertax.ai/us-me/stat/6657 PL 1995, c. 368, §FFF2 (NEW). https://library.partnertax.ai/us-me/stat/6658 PL 1995, c. 368, §FFF2 (NEW). PL 1997, c. 526, §14 (AMD). PL 2001, c. 396, §48 (AMD). PL 2005, c. 457, §BBB2 (AMD). https://library.partnertax.ai/us-me/stat/6659 PL 1995, c. 368, §FFF2 (NEW). https://library.partnertax.ai/us-me/stat/6660 PL 1997, c. 761, §5 (NEW). https://library.partnertax.ai/us-me/stat/6661 RR 2001, c. 1, §46 (RAL). PL 2001, c. 392, §1 (NEW). PL 2001, c. 392, §3 (AFF). PL 2001, c. 396, §49 (NEW). https://library.partnertax.ai/us-me/stat/6662 PL 2001, c. 392, §1 (NEW). PL 2001, c. 392, §3 (AFF). https://library.partnertax.ai/us-me/stat/6663 RR 2001, c. 1, §46 (RAL). https://library.partnertax.ai/us-me/stat/6664 PL 2005, c. 12, §BBB5 (NEW). PL 2005, c. 622, §31 (AMD). PL 2005, c. 622, §34 (AFF). PL 2007, c. 693, §35 (AMD). PL 2017, c. 211, Pt. E, §8 (RP). https://library.partnertax.ai/us-me/stat/6665 PL 2005, c. 12, §BBB5 (NEW). PL 2009, c. 361, §33 (RP). https://library.partnertax.ai/us-me/stat/6751 PL 1995, c. 669, §5 (NEW). https://library.partnertax.ai/us-me/stat/6752 PL 1995, c. 669, §5 (NEW). https://library.partnertax.ai/us-me/stat/6753 PL 1995, c. 669, §5 (NEW). PL 1997, c. 766, §§1,2 (AMD). PL 1999, c. 388, §§1-3 (AMD). PL 2001, c. 157, §1 (AMD). PL 2003, c. 391, §13 (AMD). PL 2005, c. 351, §§17-23 (AMD). PL 2005, c. 351, §26 (AFF). PL 2009, c. 21, §6 (AMD). PL 2009, c. 434, §82 (AMD). PL 2009, c. 461, §26 (AMD). PL 2015, c. 368, §§4-6 (AMD). PL 2021, c. 602, §§1-4 (AMD). PL 2023, c. 441, Pt. C, §8 (AMD). PL 2023, c. 441, Pt. C, §11 (AFF). PL 2025, c. 271, Pt. C, §5 (AMD). https://library.partnertax.ai/us-me/stat/6754 PL 1995, c. 669, §5 (NEW). PL 1997, c. 766, §§3,4 (AMD). PL 1999, c. 388, §4 (AMD). PL 2001, c. 669, §4 (AMD). PL 2003, c. 451, §NNN6 (AMD). PL 2003, c. 451, §NNN8 (AFF). PL 2003, c. 688, §D6 (AMD). PL 2005, c. 622, §32 (AMD). PL 2005, c. 622, §33 (AFF). PL 2009, c. 434, §83 (AMD). PL 2009, c. 461, §27 (AMD). PL 2009, c. 496, §29 (AMD). PL 2011, c. 240, §44 (AMD). PL 2017, c. 170, Pt. E, §9 (AMD). PL 2017, c. 440, §13 (AMD). PL 2021, c. 398, Pt. IIII, §7 (AMD). PL 2021, c. 602, §5 (AMD). PL 2023 https://library.partnertax.ai/us-me/stat/6755 PL 1995, c. 669, §5 (NEW). https://library.partnertax.ai/us-me/stat/6756 PL 1995, c. 669, §5 (NEW). PL 2019, c. 343, Pt. IIII, §11 (AMD). https://library.partnertax.ai/us-me/stat/6757 PL 1995, c. 669, §5 (NEW). PL 2005, c. 351, §24 (RP). PL 2005, c. 351, §26 (AFF). https://library.partnertax.ai/us-me/stat/6758 PL 1995, c. 669, §5 (NEW). PL 1997, c. 668, §41 (AMD). PL 1997, c. 766, §5 (AMD). PL 1999, c. 127, §A51 (AMD). PL 2005, c. 351, §25 (AMD). PL 2005, c. 351, §26 (AFF). PL 2009, c. 361, §34 (AMD). PL 2009, c. 461, §28 (AMD). PL 2009, c. 571, Pt. LL, §2 (AMD). PL 2013, c. 67, §3 (AMD). PL 2019, c. 659, Pt. E, §4 (AMD). https://library.partnertax.ai/us-me/stat/6759 PL 1995, c. 669, §5 (NEW). PL 2011, c. 655, Pt. DD, §16 (AMD). PL 2011, c. 655, Pt. DD, §24 (AFF). https://library.partnertax.ai/us-me/stat/6760 PL 1995, c. 669, §5 (NEW). https://library.partnertax.ai/us-me/stat/6761 PL 1995, c. 669, §5 (NEW). https://library.partnertax.ai/us-me/stat/6762 PL 2021, c. 602, §6 (NEW). https://library.partnertax.ai/us-me/stat/6763 PL 2023, c. 412, Pt. J, §15 (NEW). https://library.partnertax.ai/us-me/stat/6764 PL 2023, c. 631, §3 (NEW). https://library.partnertax.ai/us-me/stat/6850 PL 1997, c. 449, §1 (NEW). PL 2025, c. 113, Pt. C, §14 (RP). https://library.partnertax.ai/us-me/stat/6851 PL 1997, c. 449, §1 (NEW). RR 2015, c. 2, §25 (COR). PL 2025, c. 113, Pt. C, §14 (RP). https://library.partnertax.ai/us-me/stat/6852 PL 1997, c. 449, §1 (NEW). PL 2025, c. 113, Pt. C, §14 (RP). https://library.partnertax.ai/us-me/stat/6853 PL 1997, c. 449, §1 (NEW). PL 2025, c. 113, Pt. C, §14 (RP). https://library.partnertax.ai/us-me/stat/6854 PL 1997, c. 449, §1 (NEW). PL 2025, c. 113, Pt. C, §14 (RP). https://library.partnertax.ai/us-me/stat/6855 PL 1997, c. 449, §1 (NEW). PL 1999, c. 127, §A52 (AMD). PL 2025, c. 113, Pt. C, §14 (RP). https://library.partnertax.ai/us-me/stat/6856 PL 1997, c. 449, §1 (NEW). PL 2025, c. 113, Pt. C, §14 (RP). https://library.partnertax.ai/us-me/stat/6857 PL 1997, c. 449, §1 (NEW). PL 2025, c. 113, Pt. C, §14 (RP). https://library.partnertax.ai/us-me/stat/6858 PL 1997, c. 449, §1 (NEW). PL 2025, c. 113, Pt. C, §14 (RP). https://library.partnertax.ai/us-me/stat/7101 PL 1997, c. 411, §2 (NEW). PL 2005, c. 332, §29 (RP). https://library.partnertax.ai/us-me/stat/7102 PL 1997, c. 411, §2 (NEW). PL 2005, c. 332, §29 (RP). https://library.partnertax.ai/us-me/stat/7103 PL 1997, c. 411, §2 (NEW). PL 2005, c. 332, §29 (RP). https://library.partnertax.ai/us-me/stat/7104 PL 1997, c. 411, §2 (NEW). PL 2003, c. 643, §8 (AMD). PL 2005, c. 294, §26 (RP). PL 2005, c. 332, §29 (RP). https://library.partnertax.ai/us-me/stat/7105 PL 1997, c. 411, §2 (NEW). PL 2005, c. 332, §29 (RP). https://library.partnertax.ai/us-me/stat/7106 PL 1997, c. 411, §2 (NEW). PL 2005, c. 332, §29 (RP). https://library.partnertax.ai/us-me/stat/7106-A PL 1997, c. 411, §2 (NEW). PL 2005, c. 332, §29 (RP). https://library.partnertax.ai/us-me/stat/7107 PL 1997, c. 411, §2 (NEW). PL 2005, c. 332, §29 (RP). https://library.partnertax.ai/us-me/stat/7108 PL 1997, c. 411, §2 (NEW). PL 2005, c. 332, §29 (RP). https://library.partnertax.ai/us-me/stat/7109 PL 1997, c. 411, §2 (NEW). PL 2005, c. 332, §29 (RP). https://library.partnertax.ai/us-me/stat/7110 PL 1997, c. 411, §2 (NEW). PL 2005, c. 332, §29 (RP). https://library.partnertax.ai/us-me/stat/7111 PL 1997, c. 411, §2 (NEW). PL 2005, c. 332, §29 (RP). https://library.partnertax.ai/us-me/stat/7112 PL 1997, c. 411, §2 (NEW). PL 2005, c. 332, §29 (RP). https://library.partnertax.ai/us-me/stat/7113 PL 1997, c. 411, §2 (NEW). PL 2005, c. 332, §29 (RP). https://library.partnertax.ai/us-me/stat/7114 PL 1997, c. 411, §2 (NEW). PL 2005, c. 332, §29 (RP). https://library.partnertax.ai/us-me/stat/7115 PL 1997, c. 411, §2 (NEW). PL 2005, c. 332, §29 (RP). https://library.partnertax.ai/us-me/stat/7116 PL 1997, c. 411, §2 (NEW). PL 2005, c. 332, §29 (RP). https://library.partnertax.ai/us-me/stat/7117 PL 1997, c. 411, §2 (NEW). PL 2005, c. 332, §29 (RP). https://library.partnertax.ai/us-me/stat/7121 PL 2001, c. 496, §1 (NEW). https://library.partnertax.ai/us-me/stat/7122 PL 2001, c. 496, §1 (NEW). https://library.partnertax.ai/us-me/stat/7123 PL 2001, c. 496, §1 (NEW). https://library.partnertax.ai/us-me/stat/7124 PL 2001, c. 496, §1 (NEW). https://library.partnertax.ai/us-me/stat/7125 PL 2001, c. 496, §1 (NEW). https://library.partnertax.ai/us-me/stat/7126 PL 2001, c. 496, §1 (NEW). https://library.partnertax.ai/us-me/stat/7127 PL 2001, c. 496, §1 (NEW). https://library.partnertax.ai/us-me/stat/7128 PL 2001, c. 496, §1 (NEW). https://library.partnertax.ai/us-me/stat/7129 PL 2001, c. 496, §1 (NEW). https://library.partnertax.ai/us-me/stat/7301 PL 2005, c. 2, §H2 (NEW). PL 2015, c. 267, Pt. L, §17 (AMD). https://library.partnertax.ai/us-me/stat/7302 PL 2005, c. 2, §H2 (NEW). PL 2011, c. 655, Pt. DD, §17 (AMD). PL 2011, c. 655, Pt. DD, §24 (AFF). PL 2017, c. 284, Pt. GG, §6 (RP). https://library.partnertax.ai/us-me/stat/6206 PL 1987, c. 516, §§3,6 (NEW). https://library.partnertax.ai/us-me/stat/6207 PL 1987, c. 516, §§3,6 (NEW). PL 1987, c. 839, §3 (AMD). PL 1987, c. 876, §§5,10 (AMD). PL 1989, c. 534, §§A6-8 (AMD). PL 1989, c. 878, §§B36,37 (AMD). PL 1991, c. 780, §Q3 (AMD). PL 1991, c. 780, §Q5 (AFF). PL 1993, c. 410, §§C6,7 (AMD). PL 1995, c. 368, §§CCC8,9 (AMD). PL 1995, c. 368, §CCC11 (AFF). PL 1995, c. 395, §S4 (AMD). PL 1995, c. 639, §32 (AMD). PL 1997, c. 530, §A33 (AMD). PL 1997, c. 557, §A3 (AMD). PL 1997, c. 557, §G1 (AFF). PL 1997, c. 683, §B24 (AMD). PL 1999, c. 494, §1 (AMD). https://library.partnertax.ai/us-me/stat/6208 PL 1987, c. 516, §§3,6 (NEW). PL 2011, c. 240, §41 (AMD). https://library.partnertax.ai/us-me/stat/6209 PL 1987, c. 516, §§3,6 (NEW). PL 1989, c. 508, §25 (AMD). PL 2005, c. 2, §E6 (AMD). PL 2005, c. 2, §§E7,8 (AFF). PL 2007, c. 539, Pt. BBBB, §2 (AMD). PL 2007, c. 700, Pt. A, §§3, 4 (AMD). PL 2009, c. 434, §81 (AMD). https://library.partnertax.ai/us-me/stat/6210 PL 1987, c. 516, §§3,6 (NEW). PL 1997, c. 557, §A4 (AMD). PL 1997, c. 557, §G1 (AFF). PL 2005, c. 218, §59 (AMD). https://library.partnertax.ai/us-me/stat/6211 PL 1987, c. 516, §§3,6 (NEW). PL 2005, c. 332, §27 (AMD). https://library.partnertax.ai/us-me/stat/6212 PL 1987, c. 516, §§3,6 (NEW). PL 1989, c. 534, §A9 (AMD). PL 2005, c. 332, §28 (RPR). https://library.partnertax.ai/us-me/stat/6213 PL 1987, c. 516, §§3,6 (NEW). PL 1995, c. 639, §33 (AMD). PL 2011, c. 240, §42 (AMD). https://library.partnertax.ai/us-me/stat/6214 PL 1987, c. 516, §§3,6 (NEW). RR 2025, c. 1, Pt. F, §31 (COR). https://library.partnertax.ai/us-me/stat/6215 PL 1987, c. 516, §§3,6 (NEW). PL 1999, c. 708, §50 (AMD). PL 2005, c. 218, §60 (AMD). https://library.partnertax.ai/us-me/stat/6216 PL 1987, c. 516, §§3,6 (NEW). PL 1989, c. 614 (AMD). PL 1997, c. 530, §A34 (AMD). PL 2003, c. 689, §B6 (REV). PL 2013, c. 368, Pt. OO, §13 (AMD). https://library.partnertax.ai/us-me/stat/6217 PL 1987, c. 516, §§3,6 (NEW). PL 1987, c. 839, §4 (RP). https://library.partnertax.ai/us-me/stat/6218 PL 1989, c. 534, §A10 (NEW). https://library.partnertax.ai/us-me/stat/6219 PL 1989, c. 534, §A10 (NEW). PL 1997, c. 526, §14 (AMD). https://library.partnertax.ai/us-me/stat/6220 PL 1989, c. 534, §A10 (NEW). PL 1989, c. 878, §B38 (AMD). PL 1991, c. 780, §DDD21 (AMD). PL 1995, c. 418, §A39 (AMD). PL 1997, c. 526, §14 (AMD). PL 1997, c. 668, §40 (AMD). PL 2011, c. 657, Pt. BB, §15 (AMD). https://library.partnertax.ai/us-me/stat/6221 RR 2013, c. 1, §55 (COR). PL 2013, c. 368, Pt. L, §2 (NEW). https://library.partnertax.ai/us-me/stat/6250 PL 1989, c. 534, §C1 (NEW). PL 1989, c. 713, §1 (AMD). PL 1997, c. 526, §14 (AMD). PL 2021, c. 483, Pt. AA, §§2-5 (AMD). PL 2021, c. 483, Pt. AA, §21 (AFF). PL 2025, c. 113, Pt. A, §3 (AMD). https://library.partnertax.ai/us-me/stat/6251 PL 1989, c. 534, §C1 (NEW). PL 1989, c. 713, §§2,3 (AMD). PL 1989, c. 875, §E50 (AMD). PL 1993, c. 395, §31 (AMD). PL 2021, c. 483, Pt. AA, §6 (AMD). PL 2021, c. 483, Pt. AA, §21 (AFF). PL 2021, c. 630, Pt. B, §6 (AMD). PL 2023, c. 360, Pt. A, §§11, 12 (AMD). PL 2023, c. 412, Pt. S, §§6, 7 (AMD). PL 2023, c. 523, Pt. A, §§14, 15 (AMD). https://library.partnertax.ai/us-me/stat/6252 PL 1989, c. 534, §C1 (NEW). PL 2021, c. 483, Pt. AA, §§7-9 (AMD). PL 2021, c. 483, Pt. AA, §21 (AFF). PL 2023, c. 412, Pt. S, §8 (AMD). PL 2023, c. 523, Pt. A, §16 (AMD). https://library.partnertax.ai/us-me/stat/6252-A PL 2023, c. 412, Pt. S, §9 (NEW). PL 2023, c. 613, Pt. A, §1 (AMD). https://library.partnertax.ai/us-me/stat/6253 PL 1989, c. 534, §C1 (NEW). PL 2021, c. 483, Pt. AA, §10 (AMD). PL 2021, c. 483, Pt. AA, §21 (AFF). https://library.partnertax.ai/us-me/stat/6254 PL 1989, c. 534, §C1 (NEW). PL 1989, c. 713, §4 (RPR). PL 2001, c. 652, §11 (AMD). PL 2007, c. 695, Pt. A, §45 (AMD). PL 2021, c. 483, Pt. AA, §§11, 12 (AMD). PL 2021, c. 483, Pt. AA, §21 (AFF). PL 2025, c. 113, Pt. A, §4 (AMD). https://library.partnertax.ai/us-me/stat/6255 PL 1989, c. 534, §C1 (NEW). PL 2021, c. 483, Pt. AA, §13 (AMD). PL 2021, c. 483, Pt. AA, §21 (AFF). https://library.partnertax.ai/us-me/stat/6256 PL 1989, c. 534, §C1 (NEW). PL 1989, c. 713, §5 (AMD). https://library.partnertax.ai/us-me/stat/6257 PL 1989, c. 534, §C1 (NEW). PL 1989, c. 713, §6 (AMD). PL 1991, c. 528, §DD1 (AMD). PL 1991, c. 528, §RRR (AFF). PL 1991, c. 591, §DD1 (AMD). PL 1991, c. 622, §CC1 (AMD). PL 2021, c. 483, Pt. AA, §14 (AMD). PL 2021, c. 483, Pt. AA, §21 (AFF). https://library.partnertax.ai/us-me/stat/6258 PL 1989, c. 534, §C1 (NEW). PL 1989, c. 713, §7 (AMD). PL 2021, c. 483, Pt. AA, §15 (AMD). PL 2021, c. 483, Pt. AA, §21 (AFF). https://library.partnertax.ai/us-me/stat/6259 PL 1989, c. 534, §C1 (NEW). https://library.partnertax.ai/us-me/stat/6260 PL 1989, c. 534, §C1 (NEW). PL 1991, c. 846, §38 (AMD). PL 2023, c. 441, Pt. B, §5 (AMD). PL 2023, c. 441, Pt. B, §7 (AFF). https://library.partnertax.ai/us-me/stat/6261 PL 1989, c. 534, §C1 (NEW). PL 2021, c. 483, Pt. AA, §16 (AMD). PL 2021, c. 483, Pt. AA, §21 (AFF). https://library.partnertax.ai/us-me/stat/6262 PL 1989, c. 534, §C1 (NEW). PL 2021, c. 483, Pt. AA, §§17, 18 (AMD). PL 2021, c. 483, Pt. AA, §21 (AFF). https://library.partnertax.ai/us-me/stat/6263-2 PL 1989, c. 534, §C1 (NEW). PL 2023, c. 441, Pt. B, §6 (AMD). PL 2023, c. 441, Pt. B, §7 (AFF). https://library.partnertax.ai/us-me/stat/6264 PL 1989, c. 534, §C1 (NEW). PL 1989, c. 713, §8 (AMD). https://library.partnertax.ai/us-me/stat/6265 PL 1989, c. 534, §C1 (NEW). https://library.partnertax.ai/us-me/stat/6266 PL 1989, c. 534, §C1 (NEW). PL 2021, c. 483, Pt. AA, §19 (AMD). PL 2021, c. 483, Pt. AA, §21 (AFF). https://library.partnertax.ai/us-me/stat/6267 PL 1993, c. 707, §G10 (NEW). PL 2021, c. 483, Pt. AA, §20 (RP). PL 2021, c. 483, Pt. AA, §21 (AFF). https://library.partnertax.ai/us-me/stat/6301 PL 1987, c. 832, §2 (NEW). PL 1995, c. 281, §38 (RP). https://library.partnertax.ai/us-me/stat/6302 PL 1987, c. 832, §2 (NEW). PL 1987, c. 876, §6 (AMD). PL 1995, c. 281, §38 (RP). https://library.partnertax.ai/us-me/stat/6303 PL 1987, c. 832, §2 (NEW). PL 1995, c. 281, §38 (RP). https://library.partnertax.ai/us-me/stat/6304 PL 1987, c. 832, §2 (NEW). PL 1995, c. 281, §38 (RP). https://library.partnertax.ai/us-me/stat/6401 PL 1987, c. 876, §7 (NEW). PL 1995, c. 281, §39 (RP). https://library.partnertax.ai/us-me/stat/6402 PL 1987, c. 876, §7 (NEW). PL 1995, c. 281, §39 (RP). https://library.partnertax.ai/us-me/stat/6501 PL 1987, c. 876, §8 (NEW). PL 1995, c. 281, §40 (RP). https://library.partnertax.ai/us-me/stat/6502 PL 1987, c. 876, §8 (NEW). PL 1995, c. 281, §40 (RP). https://library.partnertax.ai/us-me/stat/6503 PL 1987, c. 876, §8 (NEW). PL 1995, c. 281, §40 (RP). https://library.partnertax.ai/us-me/stat/6504 PL 1987, c. 876, §8 (NEW). PL 1995, c. 281, §40 (RP). https://library.partnertax.ai/us-me/stat/6551 PL 1989, c. 880, §A1 (NEW). PL 1995, c. 281, §41 (RP). https://library.partnertax.ai/us-me/stat/6552 PL 1989, c. 880, §A1 (NEW). PL 1995, c. 281, §41 (RP). https://library.partnertax.ai/us-me/stat/6553 PL 1989, c. 880, §A1 (NEW). PL 1995, c. 281, §41 (RP). https://library.partnertax.ai/us-me/stat/6554 PL 1989, c. 880, §A1 (NEW). PL 1995, c. 281, §41 (RP). https://library.partnertax.ai/us-me/stat/6555 PL 1989, c. 880, §A1 (NEW). PL 1995, c. 281, §41 (RP). https://library.partnertax.ai/us-me/stat/6556 PL 1989, c. 880, §A1 (NEW). PL 1995, c. 281, §41 (RP). https://library.partnertax.ai/us-me/stat/6557 PL 1989, c. 880, §A1 (NEW). PL 1995, c. 281, §41 (RP). https://library.partnertax.ai/us-me/stat/6558 PL 1989, c. 880, §A1 (NEW). PL 1995, c. 281, §41 (RP). https://library.partnertax.ai/us-me/stat/6559 PL 1989, c. 880, §A1 (NEW). PL 1995, c. 281, §41 (RP). https://library.partnertax.ai/us-me/stat/6571 PL 2003, c. 20, §AA4 (NEW). https://library.partnertax.ai/us-me/stat/6572 PL 2003, c. 20, §AA4 (NEW). PL 2003, c. 451, §E9 (AMD). https://library.partnertax.ai/us-me/stat/6573 PL 2003, c. 20, §AA4 (NEW). https://library.partnertax.ai/us-me/stat/6574 PL 2003, c. 20, §AA4 (NEW). PL 2003, c. 451, §E10 (AMD). https://library.partnertax.ai/us-me/stat/6575 PL 2003, c. 20, §AA4 (NEW). https://library.partnertax.ai/us-me/stat/6576 PL 2003, c. 20, §AA4 (NEW). https://library.partnertax.ai/us-me/stat/6651 PL 1995, c. 368, §FFF2 (NEW). PL 1997, c. 24, §C13 (AMD). PL 1997, c. 24, §C17 (AFF). PL 1997, c. 557, §B11 (AMD). PL 1997, c. 557, §G1 (AFF). PL 2001, c. 396, §§43-44 (AMD). PL 2005, c. 12, §BBB1 (AMD). PL 2005, c. 12, §BBB6 (AFF). PL 2005, c. 623, §2 (AMD). PL 2007, c. 372, §1 (AMD). PL 2007, c. 437, §21 (AMD). PL 2007, c. 627, §95 (AMD). https://library.partnertax.ai/us-me/stat/6652 PL 1995, c. 368, §FFF2 (NEW). PL 1995, c. 639, §34 (AMD). PL 1995, c. 639, §35 (AFF). PL 1997, c. 24, §C14 (AMD). PL 1997, c. 729, §§B1,2 (AMD). PL 1999, c. 398, §A103 (AMD). PL 1999, c. 398, §§A104,105 (AFF). PL 1999, c. 768, §6 (AMD). PL 2001, c. 396, §§45-47 (AMD). PL 2003, c. 391, §12 (AMD). PL 2003, c. 625, §§1,2 (AMD). PL 2003, c. 625, §3 (AFF). PL 2003, c. 687, §§A10,11 (AMD). PL 2003, c. 687, §B11 (AFF). PL 2005, c. 12, §BBB2 (AMD). PL 2005, c. 12, §BBB6 (AFF). PL 2005, c. 218, §61 (AMD) https://library.partnertax.ai/us-me/stat/6653 PL 1995, c. 368, §FFF2 (NEW). https://library.partnertax.ai/us-me/stat/6654 PL 1995, c. 368, §FFF2 (NEW). PL 2001, c. 358, §H1 (AMD). PL 2001, c. 358, §H3 (AFF). PL 2001, c. 714, §BB1 (AMD). PL 2001, c. 714, §BB4 (AFF).