Maine Revised Statutes Title 36 — Taxation

36 M.R.S. § 5203-A

State minimum tax

Official textlegislature.maine.gov

Last amended: 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).

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In this chapter (7 sections)
  1. 5203 · Minimum tax for tax preferences
  2. 5203-A · State minimum tax
  3. 5203-B · Corporate income tax surcharge
  4. 5203-C · State minimum tax
  5. 5204 · Lump-sum retirement plan distributions
  6. 5204-A · Early distribution from qualified retirement plans
  7. 5204-B · Certain capital gains of trusts
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