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Title 36, Chapter 817: IMPOSITION OF TAX ON CORPORATIONS
36 §5200. Imposition and rate of tax 
36 §5200-A. Modifications 
36 §5200-B. Corporate income tax nexus 
36 §5201. Alternative tax computation (REPEALED) 
36 §5202. Credit for investment in The Maine Capital Corporation (REPEALED) 
36 §5202-A. Small business investment companies exempt 
36 §5202-B. Depreciation option (REPEALED) 
36 §5202-C. Separate accounting required in certain cases 
36 §5202-D. Exemption for certain out-of-state suppliers of spirits sold to the Bureau of Alcoholic Beverages and Lottery Operations 
36 §5202-E. Report on corporate income tax data reporting 
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Office of the Revisor of Statutes · 7 State House Station · State House Room 108 · Augusta, Maine 04333-0007
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