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Maine Revised Statutes Title 36. Taxation § 5190. Entity not taxable

Current as of January 01, 2025 | Updated by Findlaw Staff

A partnership is not subject to the tax imposed by this Part. Persons carrying on business as partners are liable for the tax imposed by this Part only in their separate or individual capacities. This section does not apply to the taxes imposed by chapters 819 and 827 or the tax imposed on partnership audit adjustments pursuant to subchapter 2.

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Cite this article: FindLaw.com - Maine Revised Statutes Title 36. Taxation § 5190. Entity not taxable - last updated January 01, 2025 | https://codes.findlaw.com/me/title-36-taxation/me-rev-st-tit-36-sect-5190/

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