Maine Statutes
§ 36 §5113 — Surviving spouse
Maine § 36 §5113
This text of Maine § 36 §5113 (Surviving spouse) is published on Counsel Stack Legal Research, covering Maine primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Me. Rev. Stat. tit. 36, § 36 §5113 (2026).
Text
A taxpayer who qualifies and files a federal income tax return utilizing the joint return tax rates as a surviving spouse may file in a similar manner with the State.
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Legislative History
P&SL 1969, c. 154, §F1 (NEW). PL 1983, c. 571, §19 (RPR).
Nearby Sections
15
§ 36 §51
Powers of state tax assessor§ 36 §5101
Short title§ 36 §5102
Definitions§ 36 §5111
Imposition and rate of tax§ 36 §5111-A
Alternative method of computation§ 36 §5111-B
Revenue targeting§ 36 §5112
Cross references§ 36 §5113
Surviving spouse§ 36 §5114
Self-employed sternmen§ 36 §5115
Head of household§ 36 §5116
Tax waiver for combat casualty§ 36 §5121
Maine taxable income§ 36 §5122
Modifications§ 36 §5123
Deduction§ 36 §5124
Standard deduction; residentCite This Page — Counsel Stack
Bluebook (online)
Maine § 36 §5113, Counsel Stack Legal Research, https://law.counselstack.com/statute/me/36%20%C2%A75113.