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2012 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 817: IMPOSITION OF TAX ON CORPORATIONS
36 §5202-A. Small business investment companies exempt

Universal Citation:
36 ME Rev Stat § 5202-A (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

§5202-A. Small business investment companies exempt

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. [1977, c. 640, §2 (NEW).]

SECTION HISTORY

1977, c. 640, §2 (NEW).

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