Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 5198
Rules
Official textlegislature.maine.gov
The assessor may adopt rules governing the treatment of part-year residents and other rules necessary to implement this subchapter. Rules adopted under this section are routine technical rules as defined in Title 5, chapter 375, subchapter 2‑A .
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In this chapter (7 sections)
- 5190 · Entity not taxable
- 5191 · Resident partner -- adjusted gross income
- 5192 · Nonresident partner -- adjusted gross income from sources in…
- 5195 · Definitions
- 5196 · Reporting federal adjustments; partnership-level audit and…
- 5197 · Extensions of time
- 5198 · Rules