Premiums paid by the taxpayer to the Maine State Retirement System in the course of her employment as a main teacher did not qualify as taxes because the premiums did not qualify as a levy intended for a public purpose, i.e., the plan in question was a retirement and benefit fund for teachers and employees of the State of Maine only and the objective of the plan was to encourage residents of Maine to work for the state by establishing those benefits, rather than being intended to generate income for the state.
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Tagline
state pension plan premiums not taxes
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
333976
Extra import data
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"field_sid": "",
"field_topic_category": "seealso"
}
"field_legacy_header": "<strong><em>Nadeau v. The Queen</em></strong>, 2007 DTC 1670, 2004 TCC 433 (Informal Procedure) <strong>[state pension plan premiums not taxes]</strong>",
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"field_sid": "",
"field_topic_category": "seealso"
}