Maine Revised Statutes Title 36 — Taxation

36 M.R.S. § 5204

Lump-sum retirement plan distributions

Official textlegislature.maine.gov

Last amended: 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).

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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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