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MAINE STATUTES AND CODES
36 §5204-A. Early distribution from qualified retirement plans
Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 818: ADDITIONAL TAXES
§5204-A. Early distribution from qualified retirement plans
The tax imposed under this Part on any individual whose federal income tax for any taxable year is increased pursuant to the Code as a result of an early distribution from a qualified retirement plan must be increased by an amount equal to 15% of the amount by which the individual's federal income tax was increased pursuant to Section 72(t) of the Code as a result of the early distribution. [1993, c. 395, §20 (AMD).]
SECTION HISTORY
1985, c. 670, (NEW). 1987, c. 504, §28 (RPR). 1993, c. 395, §20 (AMD).