Maine § 36 §5102 Definitions

Maine Statutes

§ 36 §5102 — Definitions

Maine·Title 36 TAXATION·Part 8 INCOME TAXES·Ch. 801 DEFINITIONS

The following definitions shall apply throughout this Part, except as the context may otherwise require:

1.Assessor. 1-A. Lobster boat operator. Any person licensed by the Department of Marine Resources to fish for, take or catch lobsters and who operates a boat for that purpose is a lobster boat operator. 1-B. Affiliated group. "Affiliated group" means a group of 2 or more corporations in which more than 50% of the voting stock of each member corporation is directly or indirectly owned by a common owner or owners, either corporate or noncorporate, or by one or more of the member corporations. 1-C. Maine adjusted gross income. "Maine adjusted gross income" has the following meanings. 1-D. Laws of the United States. "Laws of the United States" means the Code, as defined in section 111, sub

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The following definitions shall apply throughout this Part, except as the context may otherwise require:
1.
Assessor.
1-A.
Lobster boat operator.
Any person licensed by the Department of Marine Resources to fish for, take or catch lobsters and who operates a boat for that purpose is a lobster boat operator.
1-B.
Affiliated group.
"Affiliated group" means a group of 2 or more corporations in which more than 50% of the voting stock of each member corporation is directly or indirectly owned by a common owner or owners, either corporate or noncorporate, or by one or more of the member corporations.
1-C.
Maine adjusted gross income.
"Maine adjusted gross income" has the following meanings.
1-D.
Laws of the United States.
"Laws of the United States" means the Code, as defined in section 111, subsection 1‑A, and other provisions of the laws of the United States relating to federal income taxes as of the date specified in section 111, subsection 1‑A.
2.
Nonresident estate or trust.
"Nonresident estate or trust" shall mean an estate or trust which is not a resident estate or trust.
3.
Nonresident individual.
"Nonresident individual" shall mean an individual who is not a resident individual.
4.
Resident estate or trust.
"Resident estate or trust" shall mean:
5.
Resident individual.
"Resident individual" means an individual:
5-A.
Tribal member residing on tribal land.
"Tribal member residing on tribal land" means an individual who is a tribal member and:
6.
Corporation.
"Corporation" means any business entity subject to income taxation as a corporation under the laws of the United States, except the following:
6-A.
80-20 corporation.
6-B.
Declared state disaster or emergency.
"Declared state disaster or emergency" has the same meaning as in Title 10, section 9902, subsection 1.
6-C.
Disaster period.
"Disaster period" has the same meaning as in Title 10, section 9902, subsection 2.
7.
Fiscal year.
"Fiscal year" means an accounting period of 12 months ending on the last day of any month except December, or an accounting period of more or less than 12 months, which period is employed as the fiscal year of the taxpayer for the United States income tax purposes.
8.
Maine net income.
"Maine net income" means, for any taxable year for any corporate taxpayer, the taxable income of that taxpayer for that taxable year under the laws of the United States as modified by section 5200‑A and apportionable to this State under chapter 821. With respect to a unitary business carried on by 2 or more members of an affiliated group, "Maine net income " means the taxable income of the unitary business under the laws of the United States as modified by section 5200‑A and apportionable to this State under chapter 821. If a taxable corporation is an S corporation, "Maine net income" means the amount taxable at the federal level pursuant to the Code, Sections 1374 and 1375.
8-A.
Sternman.
8-B.
Maine net income.
9.
Tax or tax liability.
10.
Taxable corporation.
"Taxable corporation" means, for any taxable year, a corporation that has nexus with this State pursuant to section 5200‑B, including any corporation with income subject to federal tax under the Code, Section 1374 or 1375, and that has, at any time during that taxable year, realized Maine net income.
10-A.
Unitary business.
"Unitary business" means a business activity which is characterized by unity of ownership, functional integration, centralization of management and economies of scale.
11.
Other terms.
Any other terms used in this Part have the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes, unless different meanings are clearly required.

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Legislative History

P&SL 1969, c. 154, §F/§1 (NEW). PL 1969, c. 504, §50C (AMD). PL 1969, c. 553 (AMD). PL 1971, c. 61, §§2,3 (AMD). PL 1971, c. 622, §129 (AMD). PL 1973, c. 12, §§1-4,9 (AMD). PL 1973, c. 788, §192 (AMD). PL 1975, c. 17, §1 (AMD). PL 1975, c. 627, §§1,2 (AMD). PL 1975, c. 765, §25 (AMD). PL 1977, c. 477, §15 (AMD). PL 1977, c. 668, §6 (AMD). PL 1977, c. 686, §6 (AMD). PL 1979, c. 378, §35 (AMD). PL 1979, c. 520, §7 (AMD). PL 1979, c. 541, §§A230,A231 (AMD). PL 1979, c. 615, §§2,3 (AMD). PL 1979, c. 649, §1 (AMD). PL 1981, c. 411, §1 (AMD). PL 1981, c. 463, §C1 (AMD). PL 1981, c. 536 (AMD). PL 1981, c. 704, §§1-3,9 (AMD). PL 1983, c. 571, §§13-17 (AMD). PL 1983, c. 590, §1 (AMD). PL 1983, c. 842, §1 (AMD). PL 1983, c. 855, §14 (AMD). PL 1983, c. 859, §§M11,M13 (AMD). PL 1985, c. 536 (AMD). PL 1985, c. 783, §§17,18 (AMD). PL 1987, c. 4, §2 (AMD). PL 1987, c. 504, §§5,6 (AMD). PL 1987, c. 769, §A157 (AMD). PL 1987, c. 841, §§1,2 (AMD). PL 1991, c. 148, §§1,2 (AMD). PL 1991, c. 546, §§32,33 (AMD). PL 1993, c. 502, §4 (AMD). PL 1993, c. 502, §5 (AFF). PL 1995, c. 281, §25 (AMD). PL 1995, c. 281, §43 (AFF). PL 1997, c. 24, §§C8,9 (AMD). PL 1997, c. 24, §C16 (AFF). PL 1997, c. 668, §29 (AMD). PL 1999, c. 414, §39 (AMD). PL 1999, c. 708, §33 (AMD). PL 1999, c. 708, §51 (AFF). PL 2001, c. 439, §D1 (AMD). PL 2001, c. 439, §D9 (AFF). PL 2003, c. 618, §§B18,19 (AMD). PL 2003, c. 618, §B20 (AFF). PL 2005, c. 519, §G1 (AMD). PL 2005, c. 519, §G2 (AFF). PL 2007, c. 240, Pt. KKKK, §6 (AMD). PL 2007, c. 240, Pt. KKKK, §7 (AFF). PL 2011, c. 132, §1 (AMD). PL 2011, c. 622, §4 (AMD). PL 2011, c. 622, §7 (AFF). PL 2011, c. 655, Pt. QQ, §4 (AMD). PL 2011, c. 655, Pt. QQ, §8 (AFF). PL 2015, c. 300, Pt. A, §38 (AMD). PL 2021, c. 181, Pt. D, §2 (AMD). PL 2021, c. 181, Pt. E, §1 (AMD). PL 2021, c. 181, Pt. E, §4 (AFF). PL 2021, c. 681, Pt. G, §§1, 2 (AMD). PL 2021, c. 681, Pt. G, §6 (AFF). PL 2025, c. 470, Pt. E, §1 (AMD). PL 2025, c. 470, Pt. E, §2 (AFF). RR 2025, c. 1, Pt. F, §§18, 19 (COR).