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2012 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 803: IMPOSITION OF TAX ON INDIVIDUALS
36 §5113. Surviving spouse

Universal Citation:
36 ME Rev Stat § 5113 (2012 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

§5113. Surviving spouse

A taxpayer who qualifies and files a federal income tax return utilizing the joint return tax rates as a surviving spouse may file in a similar manner with the State. [1983, c. 571, §19 (RPR).]

SECTION HISTORY

P&SL 1969, c. 154, §F1 (NEW). 1983, c. 571, §19 (RPR).

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