State Codes and Statutes

Statutes > Maine > Title36 > Title36ch818sec0 > Title36sec5204-A

Title 36: TAXATION

Part 8: INCOME TAXES

Chapter 818: ADDITIONAL TAXES

§5204-A. Early distribution from qualified retirement plans

The tax imposed under this Part on any individual whose federal income tax for any taxable year is increased pursuant to the Code as a result of an early distribution from a qualified retirement plan must be increased by an amount equal to 15% of the amount by which the individual's federal income tax was increased pursuant to Section 72(t) of the Code as a result of the early distribution. [1993, c. 395, §20 (AMD).]

SECTION HISTORY

1985, c. 670, (NEW). 1987, c. 504, §28 (RPR). 1993, c. 395, §20 (AMD).

State Codes and Statutes

Statutes > Maine > Title36 > Title36ch818sec0 > Title36sec5204-A

Title 36: TAXATION

Part 8: INCOME TAXES

Chapter 818: ADDITIONAL TAXES

§5204-A. Early distribution from qualified retirement plans

The tax imposed under this Part on any individual whose federal income tax for any taxable year is increased pursuant to the Code as a result of an early distribution from a qualified retirement plan must be increased by an amount equal to 15% of the amount by which the individual's federal income tax was increased pursuant to Section 72(t) of the Code as a result of the early distribution. [1993, c. 395, §20 (AMD).]

SECTION HISTORY

1985, c. 670, (NEW). 1987, c. 504, §28 (RPR). 1993, c. 395, §20 (AMD).


State Codes and Statutes


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State Codes and Statutes

Statutes > Maine > Title36 > Title36ch818sec0 > Title36sec5204-A

Title 36: TAXATION

Part 8: INCOME TAXES

Chapter 818: ADDITIONAL TAXES

§5204-A. Early distribution from qualified retirement plans

The tax imposed under this Part on any individual whose federal income tax for any taxable year is increased pursuant to the Code as a result of an early distribution from a qualified retirement plan must be increased by an amount equal to 15% of the amount by which the individual's federal income tax was increased pursuant to Section 72(t) of the Code as a result of the early distribution. [1993, c. 395, §20 (AMD).]

SECTION HISTORY

1985, c. 670, (NEW). 1987, c. 504, §28 (RPR). 1993, c. 395, §20 (AMD).


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