Me. Rev. Stat. » Title 36
Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 5101 (2026)

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✓ current as of May 2026
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This Part shall be known and may be cited as the "Maine Income Tax Law."   [P&SL 1969, c. 154, §F/§1 (NEW).]
SECTION HISTORY
P&SL 1969, c. 154, §F/§1 (NEW).
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Notes of Decisions
Cited in 3 cases, 1971–1978 · leading case: Cent. Maine Power Co. v. Pub. Utils. Comm'n, 382 A.2d 302 (Me. 1978).
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Cent. Maine Power Co. v. Pub. Utils. Comm'n, 382 A.2d 302 (Me. 1978). · cites it 2× “22, supra), the Commission adopted the policy of following the pattern established for the federal income tax: utilities would be permitted in accounting for their State income tax liability to “normalize” the accelerated depreciation charged as an expense on all qualifying…”
Tiedemann v. Johnson, 316 A.2d 359 (Me. 1974). “A decision of the cause requires us to interpret the Maine Income Tax Law, (36 M.R.S.A. § 5101 et seq.) The questions presented for our decision are appropriately formulated as: I.”
Morse v. Johnson, 282 A.2d 597 (Me. 1971). · cites it 3× “On January 1, 1969, 36 M.R.S.A. § 5101 et seq. (Maine Income Tax Law) became effective and is the authority under which the tax assessor levied and collected the tax here in dispute.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.