State Codes and Statutes
Statutes > Maine > Title36 > Title36ch811sec0 > Title36sec5163Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 811: COMPUTATION OF TAXABLE INCOME OF RESIDENT ESTATES AND TRUSTS
§5163. Maine taxable income of resident estate or trust
The Maine taxable income of a resident estate or trust is equal to its federal taxable income modified by the addition or subtraction of its share of the fiduciary adjustment determined under section 5164. [2003, c. 390, §36 (AMD).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). 2003, c. 390, §36 (AMD).
