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 125-825-06 - Estate of tribal member decedent
Universal Citation: 18 ME Code Rules ยง 125-825-06
Current through 2024-13, March 27, 2024
An estate of a decedent who at the time of death was a tribal member residing on tribal land must apply the provisions of this Rule to determine the income modifications under 36 M.R.S. §§5122(1)(PP) and 5122(2)(ZZ) to calculate the income of the estate subject to Maine income tax under 36 M.R.S., Part 8.
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