Maine Revised Statutes Title 36 Sec. 5163 – Maine taxable income of resident estate or trust
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Terms Used In Maine Revised Statutes Title 36 Sec. 5163
- Fiduciary: A trustee, executor, or administrator.
- Resident estate or trust: shall mean :
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. [PL 2003, c. 390, §36 (AMD).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 2003, c. 390, §36 (AMD).