Maine Statutes
§ 36 §5198 — Rules
The assessor may adopt rules governing the treatment of part-year residents and other rules necessary to implement this subchapter. Rules adopted under this section are routine technical rules as defined in Title 5, chapter 375, subchapter 2‑A.
Free access — add to your briefcase to read the full text and ask questions with AI
Maine § 36 §5198 (Rules) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
PL 2019, c. 380, §2 (NEW). PL 2019, c. 380, §5 (AFF).
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; resident