Maine § 36 §5180 Taxation of limited liability companies

Maine Statutes

§ 36 §5180 — Taxation of limited liability companies

Maine § 36 §5180

Title 36TAXATION

Part 8INCOME TAXES

Ch. 814LIMITED LIABILITY COMPANIES

This text of Maine § 36 §5180 (Taxation of limited liability companies) is published on Counsel Stack Legal Research, covering Maine primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Me. Rev. Stat. tit. 36, § 36 §5180 (2026).

Text

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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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.