Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 5202-A
Small business investment companies exempt
Official textlegislature.maine.gov
Corporate small business investment companies, licensed under the United States Small Business Investment Act of 1958, as amended, and commercially domiciled in Maine and doing business primarily in Maine, shall be exempt from taxation under this Part.
Source: view the official text
In this chapter (10 sections)
- 5200 · Imposition and rate of tax
- 5200-A · Modifications
- 5200-B · Corporate income tax nexus
- 5201 · Alternative tax computation
- 5202 · Credit for investment in The Maine Capital Corporation
- 5202-A · Small business investment companies exempt
- 5202-B · Depreciation option
- 5202-C · Separate accounting required in certain cases
- 5202-D · Exemption for certain out-of-state suppliers of spirits sold…
- 5202-E · Report on corporate income tax data reporting