Maine § 36 §5219-H Application of credits against taxes

Maine Statutes

§ 36 §5219-H — Application of credits against taxes

Maine § 36 §5219-H

Title 36TAXATION

Part 8INCOME TAXES

Ch. 822TAX CREDITS

This text of Maine § 36 §5219-H (Application of credits against taxes) 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 §5219-H (2026).

Text

1.Meaning of tax. Whenever a credit provision in this chapter, other than section 5216‑B, section 5219‑W, section 5219‑BB and the income tax credit under the Maine New Markets Capital Investment Program under Title 10, section 1100‑Z, allows for a credit "against the tax otherwise due under this Part," "against the tax imposed by this Part" or similar language, "tax" means all taxes imposed under this Part, except the minimum tax imposed by section 5203‑C and the taxes imposed by chapter 827.

2.Meaning of tax liability. Whenever a credit provided for in this chapter is limited by reference to tax liability, "tax liability" means the taxpayer's liability for all taxes imposed under this Part, except the minimum tax imposed by section 5203‑C and the taxes imposed by chapter 827.

Free access — add to your briefcase to read the full text and ask questions with AI

1.
Meaning of tax.
Whenever a credit provision in this chapter, other than section 5216‑B, section 5219‑W, section 5219‑BB and the income tax credit under the Maine New Markets Capital Investment Program under Title 10, section 1100‑Z, allows for a credit "against the tax otherwise due under this Part," "against the tax imposed by this Part" or similar language, "tax" means all taxes imposed under this Part, except the minimum tax imposed by section 5203‑C and the taxes imposed by chapter 827.
2.
Meaning of tax liability.
Whenever a credit provided for in this chapter is limited by reference to tax liability, "tax liability" means the taxpayer's liability for all taxes imposed under this Part, except the minimum tax imposed by section 5203‑C and the taxes imposed by chapter 827.

Legislative History

PL 1991, c. 528, §BBB2 (NEW). PL 1991, c. 528, §RRR (AFF). PL 1991, c. 591, §BBB2 (NEW). PL 2003, c. 673, §F1 (RPR). PL 2003, c. 673, §F2 (AFF). PL 2011, c. 240, §36 (AMD). PL 2011, c. 644, §29 (AMD). PL 2011, c. 644, §32 (AFF).