Chapter

IMPOSITION OF TAX ON CORPORATIONS

Me. Rev. Stat. tit. 36, § 5200— Imposition and rate of tax
Me. Rev. Stat. tit. 36, § 5200-A— Modifications
Me. Rev. Stat. tit. 36, § 5200-B— Corporate income tax nexus
Me. Rev. Stat. tit. 36, § 5201— Alternative tax computation
Me. Rev. Stat. tit. 36, § 5202— Credit for investment in The Maine Capital Corporation
Me. Rev. Stat. tit. 36, § 5202-A— Small business investment companies exempt
Me. Rev. Stat. tit. 36, § 5202-B— Depreciation option
Me. Rev. Stat. tit. 36, § 5202-C— Separate accounting required in certain cases
Me. Rev. Stat. tit. 36, § 5202-D— Exemption for certain out-of-state suppliers of spirits sold to the Bureau of Alcoholic Beverages and Lottery Operations
Me. Rev. Stat. tit. 36, § 5202-E— Report on corporate income tax data reporting