State Codes and Statutes

Statutes > Maine > Title36 > Title36ch815sec0 > Title36sec5190

Title 36: TAXATION

Part 8: INCOME TAXES

Chapter 815: PARTNERS AND PARTNERSHIPS

§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).

State Codes and Statutes

Statutes > Maine > Title36 > Title36ch815sec0 > Title36sec5190

Title 36: TAXATION

Part 8: INCOME TAXES

Chapter 815: PARTNERS AND PARTNERSHIPS

§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).


State Codes and Statutes

State Codes and Statutes

Statutes > Maine > Title36 > Title36ch815sec0 > Title36sec5190

Title 36: TAXATION

Part 8: INCOME TAXES

Chapter 815: PARTNERS AND PARTNERSHIPS

§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).