Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 5190 (2026)

Entity not taxable

✓ current as of May 2026

Find cases: SyfertCases citing this section ME-LEGlegislature.maine.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar

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. [PL 2019, c. 380, §1 (AMD); PL 2019, c. 380, §5 (AFF).]

SECTION HISTORY

P&SL 1969, c. 154, §F1 (NEW). PL 2019, c. 380, §1 (AMD). PL 2019, c. 380, §5 (AFF).

Notes of Decisions

Cited in 2 cases, 1999–2018 · leading case: James Goggin v. State Tax Assessor, 2018 ME 111 (Me. 2018).

Sort: Relevance Newest Treatment

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…”

Peterson v. State Tax Assessor, 1999 ME 23 (Me. 1999). “See 36 M.R.S.A. § 5190 (1990). However, the federal government’s plenary *613 power to regulate interstate commerce, pursuant to the commerce clause of the United States Constitution, limits Maine’s broad authority to impose a net income tax on nonresidents who solicit…”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.