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applies in that jurisdiction. The credit, for any of the specified | | taxing jurisdictions, may not exceed the proportion of the tax | otherwise due under this Part, excluding the tax imposed by section | 5203-C, | | income derived from sources in that taxing jurisdiction bears to | | the taxpayer's entire Maine adjusted gross income; except that, | | when a credit is claimed for taxes paid to both a state and a | | political subdivision of a state, the total credit allowable for | | those taxes does not exceed the proportion of the tax otherwise due | under this Part, excluding the tax imposed by section 5203-C, | | the amount of the taxpayer's Maine adjusted gross income derived | | from sources in the other state bears to the taxpayer's entire | | Maine adjusted gross income. |
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| | | Sec. A-9. 36 MRSA §5219-H, as repealed and replaced by PL 2003, c. | | 673, Pt. F, §1 and affected by §2, is amended to read: |
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| | | §5219-H. Application of credits against taxes |
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| | | 1. Meaning of tax. Whenever a credit provision in chapter | | 822, other than section 5219-W, allows for a credit "against the | | tax otherwise due under this Part," "against the tax imposed by | | this Part" or similar language, "tax" means all taxes under this | Part, except the minimum tax imposed by section 5203-C and the | | taxes imposed by chapter 827. |
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| | | 2. Meaning of tax liability. Whenever a credit provided for | | in chapter 822 is limited by reference to tax liability, "tax | | liability" means the tax liability for all taxes under this Part, | except the minimum tax imposed by section 5203-C and the | | imposed by chapter 827. |
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| | | Sec. A-10. 36 MRSA §5219-N, sub-§2, ¶A, as enacted by PL 1997, c. 557, | | Pt. E, §1 and affected by §2 and Pt. G, §1, is amended to read: |
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| | | A. An individual who is claimed as a dependent on another | individual's income tax return; and |
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| | | Sec. A-11. 36 MRSA §5219-N, sub-§2, ¶B, as amended by PL 2003, c. 673, | | Pt. JJ, §5 and affected by §6, is repealed. |
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| | | Sec. A-12. 36 MRSA §5224-A, as amended by PL 1989, c. 596, Pt. J, | | §5, is further amended to read: |
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| | | §5224-A. Return of part-year resident |
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| | | If an individual changes that individual's status as a | | resident individual or nonresident individual during the taxable | | year, the individual shall file a nonresident return pursuant to |
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