Maine § 5255-C. - Withholding on certain gambling winnings
Full text of Maine Maine Revised Statutes § 5255-C. — Withholding on certain gambling winnings, with citation guidance and answers to common questions.
§ 5255-C.. Withholding on certain gambling winnings
A person maintaining an office or transacting business within this State that is required to deduct and withhold a tax on items of income under the Code, Section 3402(q) shall deduct and withhold from such items, to the extent they constitute income that is not excluded from taxation under Maine law, a tax equal to those winnings multiplied by the highest marginal tax rate under section 5111 applicable to the tax year during which the winnings are paid plus any other tax applicable to the winnings under this Part. [PL 2021, c. 630, Pt. A, §4 (NEW).]
Source: official Maine text · Last verified 2026-08-27
Frequently Asked Questions About Maine § 5255-C.
What does Maine Revised Statutes § 5255-C. cover?
Section 5255-C. ("Withholding on certain gambling winnings") 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 § 5255-C.?
A common citation format is "Maine Revised Statutes § 5255-C." (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 § 5255-C. 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.