Section 125-803-01 - DefinitionsA.Code. "Code" means the United States Internal Revenue Code of 1986 and amendments to that Code as of the date stated in 36 M.R.S. §111(1-A).B.Enrolled member. "Enrolled member" means an individual who is enrolled with, and appears on the tribal membership roll of, the Houlton Band of Maliseet Indians, the Passamaquoddy Tribe, or the Penobscot Nation. Membership rolls of enrolled members are in the possession of, and maintained by, the Houlton Band of Maliseet Indians, the Passamaquoddy Tribe, and the Penobscot Nation.C.Foreclosure sale. For purposes of 36 M.R.S. §5250-A, "foreclosure sale" means a sale of real property incident to a foreclosure and includes a mortgagee's sale of real estate owned property of which the mortgagee, or third-party entity, retained or took ownership as the result of an unsuccessful attempt to sell the property at the time of a previous foreclosure auction.D.Income. For purposes of calculating quarterly withholding amounts under Section .06(A) below, "income" means the actual income of the payee for a particular quarter or 25% of the payee's annual income.E.Maine-source member income. "Maine-source member income" means a member's or owner's share of net income of a pass-through entity apportioned to Maine in accordance with 36 M.R.S., chapter 821.F.Net income of the entity. For purposes of Section .06 below, "net income of the entity" means the items of income, loss, and deduction of a partnership, limited liability company, or similar entity reported on federal Form 1065, or the items of income, loss, and deduction of an S corporation reported on federal Form 1120S.G.Nonresident. For the purposes of Section .06 below, "nonresident" means: 1. For individuals, a natural person who is not a "resident individual," as that term is defined by 36 M.R.S. §5102(5). "Nonresident individual" is defined under 36 M.R.S. §5102(3);2. For business entities, including C corporations and pass-through entities, an entity whose commercial domicile is not in Maine. For purposes of this paragraph, "commercial domicile" means the principal place from which the business activities of a taxpayer are directed or managed. If it is not possible to determine the principal place from which the business activities of a taxpayer are directed or managed, the state of the taxpayer's incorporation (or similar registration, if not a corporation) is considered its commercial domicile; and3. For trusts and estates, a trust or estate that is not a "resident estate or trust" as that term is defined by 36 M.R.S. §5102(4). "Nonresident estate or trust" is defined under 36 M.R.S. §5102(2).H.Pass-through entity. For purposes of Sections .03 and .06 below, "pass-through entity" means an entity that is treated as a partnership pursuant to subchapter K of the Code or an entity that has elected to be an S corporation under subchapter S of the Code. The term does not include financial institutions as defined in 36 M.R.S. §5206-D(8).I.Payer. "Payer" means any employer, entity, or other person required to withhold Maine income tax from certain payments.J.Payee. "Payee" means any employee or other person receiving wages or other payment from a payer.K.Person. "Person" has the same meaning as in 36 M.R.S. §111(3).L.Tribal land. "Tribal land" means land within the Houlton Band Trust Land as defined by 36 M.R.S. §111(1-E), the Passamaquoddy Indian territory as defined by 36 M.R.S. §111(2-A), or the Penobscot Indian territory as defined by 36 M.R.S. §111(2-C).M.Tribal member. "Tribal member" means an enrolled member of the Houlton Band of Maliseet Indians as defined by 36 M.R.S. §111(1-D), the Passamaquoddy Tribe as defined by 36 M.R.S. §111(2-B), or the Penobscot Nation as defined by 36 M.R.S. §111(2-D).18-125 C.M.R. ch. 803, § 01