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2012 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 815: PARTNERS AND PARTNERSHIPS
36 §5190. Entity not taxable

Universal Citation:
36 ME Rev Stat § 5190 (2012 through 125th Legis)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

Part 8: INCOME TAXES

§5190. Entity not taxable

A partnership as such shall not be subject to the tax imposed by this Part. Persons carrying on business as partners shall be liable for the tax imposed by this Part only in their separate or individual capacities. [P&SL 1969, c. 154, §F (NEW).]

SECTION HISTORY

P&SL 1969, c. 154, §F1 (NEW).

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