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defined in section 5102, subsection 1-C, paragraph B for that | | portion of the taxable year during which the individual was a | | nonresident and the denominator of which is the individual's entire | | federal adjusted gross income, as modified by section 5122. |
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| | | Sec. 11. 36 MRSA §5220, sub-§§3 and 4, as enacted by P&SL 1969, c. 154, | | §F, §1, are amended to read: |
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| | | 3. Resident estates or trusts. Every resident estate or trust | which is required to file a federal income tax return. | | for the taxable year: |
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| | | A.__Any Maine taxable income as defined in section 5163; or |
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| | | B.__Gross income of $10,000 or more, regardless of the | | amount of Maine taxable income; |
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| | | 4. Certain nonresident estates or trusts. Every nonresident | estate or trust whichhas from | sources within this State, |
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| | A. Any Maine taxable income, | | 5175, subsection 2; or |
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| | B. Gross income of $600 | amount of Maine taxable income. |
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| | | Sec. 12. 36 MRSA §6652, sub-§1, as amended by PL 2001, c. 396, §45, is | | further amended to read: |
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| | | 1. Generally. A person against whom taxes have been assessed | | pursuant to Part 2, except for chapters 111 and 112, with respect | | to eligible property and who has paid those taxes is entitled to | | reimbursement of those taxes from the State as provided in this | | chapter. For purposes of this chapter, a tax applied as a credit | | against a tax assessed pursuant to chapter 111 or 112 is a tax | | assessed pursuant to chapter 111 or 112. Eligible property is | | subject to reimbursement pursuant to this chapter for up to 12 | | property tax years, but the 12 years must be reduced by one year | | for each year during which a taxpayer included the same property | | in its investment credit base under section 5219-D, 5219-E or | | 5219-M and claimed the credit provided in one or more of those | | sections on its income tax return, and reimbursement may not be | | made for taxes assessed in a year in which one or more of those | | credits is taken. A successor in interest of a person against | | whom taxes have been assessed with |
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| | | respect to eligible property is entitled to reimbursement | | pursuant to this section, whether the tax was paid by the person | | assessed or by the successor, as long as a transfer of the | | property in question to the successor has occurred and the |
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