Me. Rev. Stat. » Title 36
Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 5180 (2026)

Taxation of limited liability companies

✓ current as of May 2026
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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.  
[PL 2009, c. 629, Pt. A, §3 (AFF); PL 2009, c. 629, Pt. B, §9 (AMD).]
2.  Taxation. 
[PL 2009, c. 629, Pt. A, §3 (AFF); PL 2009, c. 629, Pt. B, §10 (RP).]
SECTION HISTORY
PL 1999, c. 414, §41 (NEW). PL 2009, c. 629, Pt. A, §3 (AFF). PL 2009, c. 629, Pt. B, §§9, 10 (AMD).
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Notes of Decisions
Cited in 3 cases, 2009–2018 · leading case: James Goggin v. State Tax Assessor, 2018 ME 111 (Me. 2018).
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James Goggin v. State Tax Assessor, 2018 ME 111 (Me. 2018). “§ 5180 (2017) (providing that, for tax purposes, a limited liability company formed under Maine law "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"); 36…”
Sullivan v. State Tax Assessor (Me. Super. Ct 2009). “See 36 M.R.S § 5180(1). 2 continued to maintain the office through 12/31/03.”
Sullivan v. State Tax Assessor (Me. Super. Ct 2009). “See 36 M.R.S § 5180(1). 2 continued to maintain the office through 12/31/03.”
— Me. Rev. Stat. tit. 36, § 5180(1) — 2 cases
Sullivan v. State Tax Assessor (Me. Super. Ct 2009). “See 36 M.R.S § 5180(1). 2 continued to maintain the office through 12/31/03.”
Sullivan v. State Tax Assessor (Me. Super. Ct 2009). “See 36 M.R.S § 5180(1). 2 continued to maintain the office through 12/31/03.”
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