Maine Statutes
§ 36 §5180 — Taxation of limited liability companies
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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Legislative History
PL 1999, c. 414, §41 (NEW). PL 2009, c. 629, Pt. A, §3 (AFF). PL 2009, c. 629, Pt. B, §§9, 10 (AMD).
Nearby Sections
15
§ 36 §51
Powers of state tax assessor§ 36 §5101
Short title§ 36 §5102
Definitions§ 36 §5111
Imposition and rate of tax§ 36 §5111-A
Alternative method of computation§ 36 §5111-B
Revenue targeting§ 36 §5112
Cross references§ 36 §5113
Surviving spouse§ 36 §5114
Self-employed sternmen§ 36 §5115
Head of household§ 36 §5116
Tax waiver for combat casualty§ 36 §5121
Maine taxable income§ 36 §5122
Modifications§ 36 §5123
Deduction§ 36 §5124
Standard deduction; resident