Maine § 5219-H. - Application of credits against taxes
Full text of Maine Maine Revised Statutes § 5219-H. — Application of credits against taxes, with citation guidance and answers to common questions.
§ 5219-H.. Application of credits against taxes
1. Meaning of tax. Whenever a credit provision in this chapter, other than section 5216‑B, section 5219‑W, section 5219‑BB and the income tax credit under the Maine New Markets Capital Investment Program under Title 10, section 1100‑Z, allows for a credit "against the tax otherwise due under this Part," "against the tax imposed by this Part" or similar language, "tax" means all taxes imposed under this Part, except the minimum tax imposed by section 5203‑C and the taxes imposed by chapter 827.
A. [PL 2003, c. 673, Pt. F, §1 (RP); PL 2003, c. 673, Pt. F, §2 (AFF).]
B. [PL 2003, c. 673, Pt. F, §1 (RP); PL 2003, c. 673, Pt. F, §2 (AFF).]
2. Meaning of tax liability. Whenever a credit provided for in this chapter is limited by reference to tax liability, "tax liability" means the taxpayer's liability for all taxes imposed under this Part, except the minimum tax imposed by section 5203‑C and the taxes imposed by chapter 827.
A. [PL 2003, c. 673, Pt. F, §1 (RP); PL 2003, c. 673, Pt. F, §2 (AFF).]
B. [PL 2003, c. 673, Pt. F, §1 (RP); PL 2003, c. 673, Pt. F, §2 (AFF).]
Source: official Maine text · Last verified 2026-08-27
Frequently Asked Questions About Maine § 5219-H.
What does Maine Revised Statutes § 5219-H. cover?
Section 5219-H. ("Application of credits against taxes") is part of the Maine Revised Statutes, the codified statutory law of Maine. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maine § 5219-H.?
A common citation format is "Maine Revised Statutes § 5219-H." (Maine). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maine law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maine official source linked on this page or consult a licensed Maine attorney.
How does Maine § 5219-H. apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maine can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maine.