Maine Revised Statutes Title 36 Sec. 5219-H – Application of credits against taxes
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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.
A. [PL 2003, c. 673, Pt. F, §1 (RP); PL 2003, c. 673, Pt. F, §2 (AFF).]
B. [PL 2003, c. 673, Pt. F, §1 (RP); PL 2003, c. 673, Pt. F, §2 (AFF).]
[PL 2011, c. 644, §29 (AMD); PL 2011, c. 644, §32 (AFF).]
Terms Used In Maine Revised Statutes Title 36 Sec. 5219-H
- Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
- Taxpayer: means any person required to file a return under this Title or to pay, withhold and pay over or collect and pay over any tax imposed by this Title. See Maine Revised Statutes Title 36 Sec. 111
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.
A. [PL 2003, c. 673, Pt. F, §1 (RP); PL 2003, c. 673, Pt. F, §2 (AFF).]
B. [PL 2003, c. 673, Pt. F, §1 (RP); PL 2003, c. 673, Pt. F, §2 (AFF).]
[PL 2011, c. 240, §36 (AMD).]
SECTION 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).