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

Me. Rev. Stat. tit. 36, § 5140 (2026)

Nonresident individuals -- taxable income

✓ current as of May 2026
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(REPEALED)
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1985, c. 783, §22 (RP).
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Notes of Decisions
Cited in 2 cases, 1971–1983 · leading case: Morse v. Johnson, 282 A.2d 597 (Me. 1971).
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Morse v. Johnson, 282 A.2d 597 (Me. 1971). “Ill In advancing their final argument the Plaintiffs seek to draw an analogy from those cases involving a tax on interstate carriage of persons and those dealing with a tax on the profits of foreign corporations doing business within a given state, which have been held to be an…”
Gordon v. State Tax Assessor, 455 A.2d 57 (Me. 1983). · cites it 3× “2 The Maine statutes, pertinent to this appeal, relating to the computation of Maine adjusted gross income for nonresidents are found in 36 M.R.S.A. §§ 5140 and 5142 and provide as follows: § 5140.”
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