Maine Statutes
§ 36 §5190 — Entity not taxable
A partnership is not subject to the tax imposed by this Part. Persons carrying on business as partners are liable for the tax imposed by this Part only in their separate or individual capacities. This section does not apply to the taxes imposed by chapters 819 and 827 or the tax imposed on partnership audit adjustments pursuant to subchapter 2.
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Legislative History
P&SL 1969, c. 154, §F1 (NEW). PL 2019, c. 380, §1 (AMD). PL 2019, c. 380, §5 (AFF).
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