Maine Revised Statutes > Title 5 > Part 1 > Chapter 20 – County and Local Government Internship Program
Current as of: 2023 | Check for updates
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Other versions
| § 471 | Creation |
| § 472 | Purposes |
| § 473 | Eligibility |
| § 474 | Duties of the Margaret Chase Smith Center for Public Policy |
| § 475 | Conditions of employment |
| § 476 | Acceptance of gifts, bequests, grants, aid |
Terms Used In Maine Revised Statutes > Title 5 > Part 1 > Chapter 20 - County and Local Government Internship Program
- Affiliated group: means a group of 2 or more corporations in which more than 50% of the voting stock of each member corporation is directly or indirectly owned by a common owner or owners, either corporate or noncorporate, or by one or more of the member corporations. See Maine Revised Statutes Title 36 Sec. 5102
- Bureau: means the Bureau of Revenue Services, which may be referred to as "Maine Revenue Services. See Maine Revised Statutes Title 36 Sec. 111
- Code: means the United States Internal Revenue Code of 1986 and amendments to that Code as of December 31, 2022. See Maine Revised Statutes Title 36 Sec. 111
- Commissioner: means the Commissioner of Agriculture, Conservation and Forestry and the commissioner's agents. See Maine Revised Statutes Title 7 Sec. 502
- Corporation: means any business entity subject to income taxation as a corporation under the laws of the United States, except the following:
A. See Maine Revised Statutes Title 36 Sec. 5102Department: means the Department of Agriculture, Conservation and Forestry. See Maine Revised Statutes Title 7 Sec. 502 Fiduciary: A trustee, executor, or administrator. Hazardous substance: means any substance or mixture of substances which is toxic, corrosive, an irritant, strong sensitizer, flammable, or which generates pressure through decomposition, heat or other means and which may cause substantial personal injury or illness during any customary or reasonable anticipated handling or use including reasonably foreseeable ingestion by children and also means any radioactive substance, if, with respect to such substance as used in a particular class of article or as packaged, the commissioner determines by regulation that the substance is sufficiently hazardous to require labeling in accordance with this subchapter in order to protect the public health. See Maine Revised Statutes Title 7 Sec. 502 Label: means a display of written, printed or graphic matter upon or attached to the immediate package or container of any substance; and a requirement made by or under authority of this subchapter that any word, statement or other information appear on the label shall not be considered to be complied with unless such word, statement or other information also appears on the outside container or wrapper, if any there be, unless it is easily legible through the outside container or wrapper, and on all accompanying literature where there are directions for use, written or otherwise. See Maine Revised Statutes Title 7 Sec. 502 Maine net income: means , for any taxable year for any corporate taxpayer, the taxable income of that taxpayer for that taxable year under the laws of the United States as modified by section 5200?A and apportionable to this State under chapter 821. See Maine Revised Statutes Title 36 Sec. 5102 misbranded: as used in this chapter or chapter 103 applies to all articles of commercial feeding stuff, commercial fertilizer or food, the package or label of which bears any statement, design or device regarding such article, or the ingredients or substances contained therein, that is false or misleading in any particular or that is falsely branded in any particular. See Maine Revised Statutes Title 7 Sec. 484 misbranded package of a hazardous substance: means a hazardous substance in a container intended or suitable for household use unless the product bears a label with the information specified in section 507, except as otherwise provided by or pursuant to this subchapter. See Maine Revised Statutes Title 7 Sec. 502 Nonresident estate or trust: shall mean an estate or trust which is not a resident estate or trust. See Maine Revised Statutes Title 36 Sec. 5102 Nonresident individual: shall mean an individual who is not a resident individual. See Maine Revised Statutes Title 36 Sec. 5102 Permanent incapacity: means a guardian or conservator has been appointed by a court of competent jurisdiction to manage the affairs of an office holder. See Maine Revised Statutes Title 30-A Sec. 1 Person: means an individual, firm, partnership, association, society, club, corporation, financial institution, estate, trust, business trust, receiver, assignee or any other group or combination acting as a unit, the State or Federal Government or any political subdivision or agency of either government. See Maine Revised Statutes Title 36 Sec. 111 Person: means and includes any corporation, association, copartnership or one or more individuals. See Maine Revised Statutes Title 7 Sec. 502 Resident estate or trust: shall mean :
A. See Maine Revised Statutes Title 36 Sec. 5102Resident individual: means an individual:
A. See Maine Revised Statutes Title 36 Sec. 5102Return: means any document, digital file or electronic data transmission containing information required by this Title to be reported to the State Tax Assessor. See Maine Revised Statutes Title 36 Sec. 111 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 Taxable corporation: means , for any taxable year, a corporation that has nexus with this State pursuant to section 5200?B, including any corporation with income subject to federal tax under the Code, Section 1374 or 1375, and that has, at any time during that taxable year, realized Maine net income. See Maine Revised Statutes Title 36 Sec. 5102 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 Unitary business: means a business activity which is characterized by unity of ownership, functional integration, centralization of management and economies of scale. See Maine Revised Statutes Title 36 Sec. 5102