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Maine Corporate Income Taxes (Subscribe)
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Maine state income tax on corporations, including state income and franchise tax nexus and doing business in Maine, allocation and apportionment, business and nonbusiness income, consolidated and combined returns, and other Maine corporate income tax information.
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MRS Title 36 in HTML, Word/RTF and PDF formats.
http://janus.state.me.us/legis/statutes/36/title36ch0sec0.html
The 121st Legislature and Governor Baldacci have enacted the 2003 Tax Amnesty Program open to most taxpayers who owe Maine taxes. If you owe Maine taxes and pay all of the tax plus one-half of the interest due, the remaining interest and all of the penalties will be waived. Although the Maine Amnesty Program will run September 1, 2003 through November 30, 2003, you may apply for a Pre-Amnesty Settlement from July 1, 2003 through August 31, 2003.
http://www.maine.gov/tools/whatsnew/index.php?topic=Gov+News&id=649&v=Article
