Maine Statutes
§ 36 §5163 — Maine taxable income of resident estate or trust
Maine § 36 §5163
JurisdictionMaine
Title 36TAXATION
Part 8INCOME TAXES
Ch. 811COMPUTATION OF TAXABLE INCOME OF RESIDENT ESTATES AND TRUSTS
This text of Maine § 36 §5163 (Maine taxable income of resident estate or trust) 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 §5163 (2026).
Text
The Maine taxable income of a resident estate or trust is equal to its federal taxable income modified by the addition or subtraction of its share of the fiduciary adjustment determined under section 5164.
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Legislative History
P&SL 1969, c. 154, §F1 (NEW). PL 2003, c. 390, §36 (AMD).
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 §5163, Counsel Stack Legal Research, https://law.counselstack.com/statute/me/36%20%C2%A75163.