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us-me/regulation/18-125-cmr/806 — 18-125 CMR Chapter 806: Nonresident Individual Income Tax (Maine Revenue Services) · Axiom
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18 125 Cmr
18-125 CMR Chapter 806: Nonresident Individual Income Tax (Maine Revenue Services)
11 sections
01
01 Definitions A. Code. “Code” means the United States Internal Revenue Code of 1986 and
02
02 Income subject to Maine income tax A. Generally. Income received by a nonresident is attributable to and taxable by
03
03 Income not subject to Maine income tax
04
04 Deduction of losses
05
05 Special sourcing rules A. Allocation or apportionment required. When a nonresident earns or derives
06
06 Income tax credits
07
07 Return of nonresident or part-year resident individual
08
08 Maine taxable income computation for spouses filing as single individuals
09
09 Maine tax additions and tax credits for spouses filing as single individuals
10
10 Maine income tax withholding obligations
11
11 Application date
