There Is a Newer Version
of
the Maine Revised Statutes
2011 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 827: WITHHOLDING OF TAX
36 §5252. Credit for tax withheld
Universal Citation:
36 ME Rev Stat § 5252 (2011 through 125th Legis)
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
Part 8: INCOME TAXES
§5252. Credit for tax withheld
Wages and other items of income upon which tax is required to be withheld are taxable under this Part as if no withholding were required, but the amount of tax actually deducted and withheld under this chapter in a calendar year is deemed to have been paid to the assessor on behalf of the person from whom withheld, and the person is credited with having paid that amount of tax for the taxable year beginning in the calendar year. If more than one taxable year begins in a calendar year, the amount is allowed as a credit for the most recent taxable year. [1995, c. 639, §27 (AMD).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). 1981, c. 371, §3 (AMD). 1995, c. 639, §27 (AMD).
Disclaimer: These codes may not be the most recent version. Maine may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
