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the Maine Revised Statutes
2012 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 805: COMPUTATION OF TAXABLE INCOME OF RESIDENT INDIVIDUALS
36 §5121. Maine taxable income
Universal Citation:
36 ME Rev Stat § 5121 (2012 through 125th Legis)
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Part 8: INCOME TAXES
§5121. Maine taxable income
The Maine taxable income of a resident individual is equal to the individual's federal adjusted gross income as defined by the Code with the modifications and less the deductions and personal exemptions provided in this chapter. [2003, c. 390, §26 (AMD).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). 1987, c. 504, §8 (RPR). 1987, c. 819, §4 (RPR). 1989, c. 596, §J3 (RPR). 1995, c. 281, §26 (AMD). 2003, c. 390, §26 (AMD).
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