Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 5190
Entity not taxable
Official textlegislature.maine.gov
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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In this chapter (7 sections)
- 5190 · Entity not taxable
- 5191 · Resident partner -- adjusted gross income
- 5192 · Nonresident partner -- adjusted gross income from sources in…
- 5195 · Definitions
- 5196 · Reporting federal adjustments; partnership-level audit and…
- 5197 · Extensions of time
- 5198 · Rules