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us-me/statute/title-36/chapter-817 — IMPOSITION OF TAX ON CORPORATIONS · Axiom

Axiom
Maine
Statutes
Title 36

Imposition Of Tax On Corporations

10 sections

Imposition and rate of tax
Modifications
Corporate income tax nexus
Alternative tax computation
Credit for investment in The Maine Capital Corporation
Small business investment companies exempt
Depreciation option
Separate accounting required in certain cases
Exemption for certain out-of-state suppliers of spirits sold to the Bureau of Alcoholic Beverages and Lottery Operations
Report on corporate income tax data reporting