§5160. Imposition of tax
The tax is imposed, at the rates provided by section 5111 for single individuals, including the surcharge imposed pursuant to section 5111, subsection 7 at the rate for single individuals, upon the Maine taxable income of estates and trusts. The tax must be paid by the fiduciary.
[PL 2025, c. 650, Pt. DDDD, §2 (AMD).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1985, c. 783, §28 (RPR). PL 1993, c. 395, §19 (AMD). PL 2003, c. 390, §35 (AMD). PL 2025, c. 650, Pt. DDDD, §2 (AMD).