| | |
unless the taxpayer is claimed as a dependent on another return. | | For income tax years beginning on or after January 1, 2004, the | | amount of the personal exemption must be adjusted as provided by | | chapter 721. |
|
| | | Sec. 4. Application. That section of this Act that amends the | | Maine Revised Statutes, Title 36, section 5126 applies to tax | | years beginning on or after January 1, 2004. |
|
| | | This bill establishes, beginning January 1, 2004, a tax on | | the retail sale of electricity generated by the use of coal, | | oil or natural gas. Revenue from the tax is used to raise the | | amount of the income tax personal exemption. |
|
|
