Maine Statutes
§ 36 §5198 — Rules
Maine § 36 §5198
This text of Maine § 36 §5198 (Rules) 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 §5198 (2026).
Text
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.
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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; residentCite This Page — Counsel Stack
Bluebook (online)
Maine § 36 §5198, Counsel Stack Legal Research, https://law.counselstack.com/statute/me/36%20%C2%A75198.