Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 5180
Taxation of limited liability companies
Official textlegislature.maine.gov
# 1.
Classified as partnership.
For purposes of taxation pursuant to this Part, a limited liability company formed under Title 31, former chapter 13 or chapter 21 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.
Taxation.
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