4. Certain nonresident estates or trusts. Every nonresident estate or trust that has for the taxable year:

A. Any Maine taxable income as determined under section 5175, subsection 2; or

B. Gross income of $10,000 or more, regardless of the amount of Maine taxable income; or

C.__A Maine income tax liability pursuant to this Part;

Sec. 16. 36 MRSA §5255, as amended by PL 1985, c. 535, §26, is further amended to read:

§5255. Failure to withhold

If a A person who fails to deduct and withhold tax as required, and thereafter by this chapter is relieved from liability for that tax to the extent that the tax against which such that tax may be credited is has been paid, the tax so required to be deducted and withheld shall not be collected from the person, but the person shall is not be relieved from liability for any additions to tax, penalties or interest otherwise applicable in with respect to such the failure to deduct and withhold tax as required by this chapter.

Sec. 17. 36 MRSA §6201, sub-§9, as amended by PL 2005, c. 457, Pt. EEE, §1 and affected by §2, is further amended to read:

9. Income. "Income" means the sum of Maine adjusted gross income determined in accordance with Part 8; contributions, including catch-up contributions, to any pension, annuity or retirement plan to the extent not included in Maine adjusted gross income, including contributions to an individual retirement account under Section 408 of the Code, a simplified employee pension plan, a salary reduction simplified employee pension plan, a savings incentive match plan for employees plan and a deferred compensation plan under Section 457 of the Code, and cash or deferred arrangements under Section 401 of the Code and qualified, or "Keogh," accounts; nontaxable contributions to a flexible spending arrangement under Section 125 of the Code; amounts excluded from gross income under Sections 125 and Section 129 of the Code; distributions from ROTH IRAs; the amount of capital gains excluded from adjusted gross income; the absolute value of the amount of trade or business loss, net operating loss carry-over, capital loss, rental loss, farm loss, partnership or S Corporation loss included in adjusted gross income; alimony;