Maine Revised Statutes Title 36 — Taxation

36 M.R.S. § 5203

Minimum tax for tax preferences

Official textlegislature.maine.gov

Last amended: 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).

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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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