Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 5255-C
Withholding on certain gambling winnings
Official textlegislature.maine.gov
A person maintaining an office or transacting business within this State that is required to deduct and withhold a tax on items of income under the Code, Section 3402(q) shall deduct and withhold from such items, to the extent they constitute income that is not excluded from taxation under Maine law, a tax equal to those winnings multiplied by the highest marginal tax rate under section 5111 applicable to the tax year during which the winnings are paid plus any other tax applicable to the winnings under this Part.
Source: view the official text
In this chapter (12 sections)
- 5250 · Employer to withhold tax from wages
- 5250-A · Withholding on sales of real estate
- 5250-B · Withholding on pass-through entity income of nonresident…
- 5251 · Information statement
- 5251-A · Fraudulent statement or failure to furnish statement
- 5252 · Credit for tax withheld
- 5253 · Return and payment of tax withheld
- 5254 · Liability for withheld taxes
- 5255 · Failure to withhold
- 5255-A · Injunction
- 5255-B · Certain items of income under the United States Internal…
- 5255-C · Withholding on certain gambling winnings