Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 825 - TRIBAL MEMBER INCOME FROM SOURCES ON TRIBAL LAND
- Section 125-825-01 - Definitions
- Section 125-825-02 - Tribal member residing on tribal land
- Section 125-825-03 - Maine adjusted gross income from sources on tribal land
- Section 125-825-04 - Income attributable to tribal land
- Section 125-825-05 - Special sourcing rules
- Section 125-825-06 - Estate of tribal member decedent
- Section 125-825-07 - Maine income tax withholding requirements on payments to tribal members
- Section 125-825-08 - Application date
Current through 2024-38, September 18, 2024
SUMMARY: This rule provides income tax guidance for tribal members and certain estates of tribal members for purposes of calculating the income modifications under 36 M.R.S. §§5122(1)(PP) and 5122(2)(ZZ) and regarding the application of Maine withholding requirements on payments made to tribal members. The guidance includes:
Determination of when an individual qualifies as a tribal member residing on tribal land; and Determination of when income is derived from or connected with sources on tribal land.
STATUTORY AUTHORITY: P.L. 2021, c. 681, Part H; 36 M.R.S. §112(1)
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