Maine Revised Statutes Title 36. Taxation § 5180. Taxation of limited liability companies

1. Classified as partnership.For purposes of taxation pursuant to this Part, a limited liability company formed under Title 31, former chapter 13  1 or chapter 21  2 or qualified to do business in this State as a foreign limited liability company is classified as a partnership, unless classified otherwise for federal income tax purposes, in which case the limited liability company is classified in the same manner as it is classified for federal income tax purposes.

2. Repealed. Laws 2009, c. 629, § B-10, effective July 1, 2011.