reglab/housing_qa huggingface dataset:
36 ME Rev Stat § 1285 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES|Subchapter 4: DELINQUENT TAXES|36 §1285. Collection of taxes in unorganized territory

 §1285. Collection of taxes in unorganized territory  In addition to the methods of collecting state taxes provided by law, owners of real estate in the unorganized territory are liable for payment of such taxes to the State Tax Assessor upon demand. If such taxes are not paid within 30 days after such demand, the State Tax Assessor may collect the same, with interest as provided by law, by a civil action in the name of the State. This action must be brought in a court of competent jurisdiction in the county where such real estate is located, and the Attorney General may begin and prosecute such actions when requested by the State Tax Assessor. The demand is sufficient if made by a writing mailed to such owner or the owner's agent at the owner's usual post office address. In case such owner resides outside the State and has no agent within the State known to the State Tax Assessor, such demand is sufficient if made upon the Director of the Bureau of Forestry. Such action must be brought not less than 30 days after the giving or mailing of the demand. The beginning of such action, obtaining execution and collecting the same is deemed a waiver of the rights of the State under sections 1281 and 1282. In case the owners of any such real estate are unknown, the demand is sufficient if advertised in the state paper and in some newspaper, if any, published in the county in which the real estate is located.   [PL 2019, c. 379, Pt. A, §7 (AMD).]SECTION HISTORY PL 1967, c. 271, §10 (AMD). PL 1973, c. 460, §18 (AMD). PL 1973, c. 625, §257 (AMD). PL 1975, c. 765, §16 (AMD). PL 1979, c. 666, §33 (AMD). PL 2019, c. 379, Pt. A, §7 (AMD).
36 ME Rev Stat § 1286 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES|Subchapter 4: DELINQUENT TAXES|36 §1286. Limitation on recovery of tax sold real estate in unorganized places

 §1286. Limitation on recovery of tax sold real estate in unorganized places When the State has taxed real estate in unorganized territory, and the State Tax Assessor has conveyed it, or part of it, for nonpayment of tax, by deed purporting to convey the interest of the State by forfeiture for such nonpayment, or it or a part of it has been conveyed under authority given by the Legislature by a deed purporting to convey the interest of the State acquired under sections 1281 to 1283, and the pertinent records of the State Tax Assessor show that the grantee, his heirs or assigns, has paid the state and county taxes thereon, or on his acres or interest therein, as stated in the deed, continuously for the 20 years subsequent to such deed; and when a person claims under a recorded deed describing real estate in unorganized territory taxed by the State, and the pertinent records of the State Tax Assessor show that he has, by himself or by his predecessors under that deed, paid the state and county taxes thereon, or on his acres or interest therein as stated in the deed, continuously for 20 years subsequent to recording that deed; and whenever, in either case, it appears that the person claiming under such a deed, and those under whom he claims, have, during that period, held such exclusive, peaceable, continuous and adverse possession thereof as comports with the ordinary management of real estate in unorganized territory in this State, and it further appears that during such period no former owner, or person claiming under him, has paid any such tax, or any assessment by the county commissioners, or done any other act indicative of ownership, no action may be maintained by a former owner, or those claiming under him, to recover such real estate or to avoid such deed, unless commenced within those 20 years. That payment shall give the grantee or person claiming, his heirs or assigns, a right of entry and seizin in the whole, or such part, in common and undivided, of the whole tract as the deed states, or as the number of acres in the deed is to the number of acres assessed.   [PL 1981, c. 706, §16 (AMD).]This section shall apply to rights and interests acquired under tax sales made by the State Tax Assessor for the nonpayment of taxes.   [PL 1981, c. 706, §16 (AMD).]SECTION HISTORY PL 1967, c. 271, §11 (AMD). PL 1981, c. 706, §16 (AMD).
36 ME Rev Stat § 1287 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES|Subchapter 4: DELINQUENT TAXES|36 §1287. Action may be commenced in 10 years after disability

 §1287. Action may be commenced in 10 years after disability If any such former owner, or person claiming under him, during said period of 20 years, or any portion thereof, is a minor, mentally ill, imprisoned or absent from the United States he may, if otherwise entitled, bring such action at any time within 10 years after such disability is removed, notwithstanding said period of 20 years has expired, and if such person dies during the continuance of the disability, and no determination or judgment has been had on his title or right of action, such action may be brought by his heirs, or other person claiming under him, at any time within 10 years after his death, notwithstanding the 20 years have elapsed.
36 ME Rev Stat § 1288 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES|Subchapter 4: DELINQUENT TAXES|36 §1288. Applicability of provisions

 §1288. Applicability of provisions Sections 1286 and 1287 shall not apply to actions between cotenants.
36 ME Rev Stat § 1331 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES|Subchapter 5: SUPPLEMENTAL ASSESSMENTS|36 §1331. Supplemental assessments

 §1331. Supplemental assessments Supplemental assessments may be made within 3 years from the last assessment date whenever it is determined that any estates in the unorganized territory liable to taxation have been omitted from assessment or any tax on estates is invalid or void by reason of illegality, error or irregularity in assessment. The State Tax Assessor may, by supplement to the list of assessments, assess such estates for their due proportion of such tax. Any supplemental assessments shall be made in the same manner as the original assessment should have been made. Such supplemental assessment shall be based on the valuation to be established by the State Tax Assessor.   [PL 1981, c. 706, §17 (AMD).]The lien on real estate created by section 552 may be enforced as provided in section 1282.   [PL 1977, c. 509, §31 (RPR).]Persons subjected to a tax under this section are deemed to have received sufficient notice if the notice required by section 706-A was given.   [PL 2017, c. 367, §9 (AMD).]Interest shall accrue on supplemental assessments from October 1st of the year to which the property tax applies, except that the taxpayer has a 2-month period from the assessment of the supplemental tax during which all interest will be automatically waived if the tax is paid.   [PL 1987, c. 772, §20 (NEW).]SECTION HISTORY PL 1967, c. 271, §12 (AMD). PL 1969, c. 502, §13 (AMD). PL 1973, c. 625, §258 (AMD). PL 1977, c. 509, §31 (RPR). PL 1981, c. 706, §17 (AMD). PL 1987, c. 772, §20 (AMD). PL 2017, c. 367, §9 (AMD).
36 ME Rev Stat § 1332 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES|Subchapter 5: SUPPLEMENTAL ASSESSMENTS|36 §1332. Abatement where double tax (REPEALED)

 §1332. Abatement where double tax (REPEALED)SECTION HISTORY PL 1975, c. 765, §17 (RP). PL 1975, c. 771, §403 (AMD). PL 1977, c. 477, §4 (RP).
36 ME Rev Stat § 1381 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 109: POLL TAX|Subchapter 1: GENERAL PROVISIONS|36 §1381. Poll tax (REPEALED)

 §1381. Poll tax (REPEALED)SECTION HISTORY PL 1969, c. 433, §98 (AMD). PL 1971, c. 598, §87 (AMD). PL 1973, c. 66, §16 (RP).
36 ME Rev Stat § 1382 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 109: POLL TAX|Subchapter 1: GENERAL PROVISIONS|36 §1382. Poll tax receipts (REPEALED)

 §1382. Poll tax receipts (REPEALED)SECTION HISTORY PL 1973, c. 66, §16 (RP).
36 ME Rev Stat § 1421 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 109: POLL TAX|Subchapter 2: UNORGANIZED LOCATIONS|36 §1421. Poll taxes in unorganized territory (REPEALED)

 §1421. Poll taxes in unorganized territory (REPEALED)SECTION HISTORY PL 1965, c. 12, §2 (AMD). PL 1969, c. 3 (AMD). PL 1969, c. 433, §99 (AMD). PL 1969, c. 445, §§1, 2 (AMD). PL 1969, c. 446, §§1, 2 (AMD). PL 1971, c. 46, §§2, 3 (AMD). PL 1971, c. 622, §125B (AMD). PL 1973, c. 66, §17 (RP).
36 ME Rev Stat § 1422 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 109: POLL TAX|Subchapter 2: UNORGANIZED LOCATIONS|36 §1422. Penalty for failure to remit poll tax collections (REPEALED)

 §1422. Penalty for failure to remit poll tax collections (REPEALED)SECTION HISTORY PL 1979, c. 66, §18 (RP).
36 ME Rev Stat § 1492 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 111-A: BUS TAXATION PRORATION AGREEMENT|Subchapter 1: AGREEMENT|36 §1492. Purposes and principles -- Article I

 §1492. Purposes and principles -- Article I 1.  Purposes of agreement.  It is the purpose of this agreement to set up a system whereby any contracting state may permit owners of fleets of buses operating in 2 or more states to prorate the registration of the buses in such fleets in each state in which the fleets operate on the basis of the proportion of miles operated within such state to total fleet miles, as defined herein.   [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).] 2.  Principle of proration of registration.  It is hereby declared that in making this agreement the contracting states adhere to the principle that each state should have the freedom to develop the kind of highway user tax structure that it determines to be most appropriate to itself, that the method of taxation of interstate buses should not be a determining factor in developing its user tax structure, and that annual taxes or other taxes of the fixed fee type upon buses which are not imposed on a basis that reflects the amount of highway use should be apportioned among the states, within the limits of practicality, on the basis of vehicle miles traveled within each of the states.   [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).] SECTION HISTORY PL 1993, c. 683, §B3 (NEW). PL 1993, c. 683, §B5 (AFF).
36 ME Rev Stat § 1496 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 111-A: BUS TAXATION PRORATION AGREEMENT|Subchapter 1: AGREEMENT|36 §1496. Reciprocity -- Article V

 §1496. Reciprocity -- Article V 1.  Grant of reciprocity.  Each of the contracting states grants reciprocity as provided in this Article.   [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).] 2.  Applicability.  The provisions of this agreement with respect to reciprocity applies only to a bus properly registered in the base state of the bus, which state must be a contracting state.   [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).] 3.  Nonapplicability to fleet buses.  The reciprocity granted pursuant to this Article does not apply to a bus which is entitled to be registered or identified as part of a prorated fleet.   [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).] 4.  Extent of reciprocity.  The reciprocity granted pursuant to this Article permits the interstate operation of a bus and intrastate operation that is incidental to a trip of such bus involving interstate operation.   [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).] 5.  Other agreements.  Nothing in this agreement may be construed to prohibit any of the contracting states from entering into separate agreements with each other for the granting of temporary permits for the intrastate operation of vehicles registered in the other state; nor to prevent any of the contracting states from entering into agreements to grant reciprocity for intrastate operation within any zone or zones agreed upon by the states.   [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).] SECTION HISTORY PL 1993, c. 683, §B3 (NEW). PL 1993, c. 683, §B5 (AFF).
36 ME Rev Stat § 1497 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 111-A: BUS TAXATION PRORATION AGREEMENT|Subchapter 1: AGREEMENT|36 §1497. Withdrawal or revocation -- Article VI

 §1497. Withdrawal or revocation -- Article VI Any contracting state may withdraw from this agreement upon 30 days written notice to each other contracting state, which notice may be given only after the repeal of this agreement by the legislature of such state, if adoption was by legislative act, or after renunciation by the appropriate administrative official of such contracting state if the laws thereof empower that official so to renounce.   [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]SECTION HISTORY PL 1993, c. 683, §B3 (NEW). PL 1993, c. 683, §B5 (AFF).
36 ME Rev Stat § 1498 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 111-A: BUS TAXATION PRORATION AGREEMENT|Subchapter 1: AGREEMENT|36 §1498. Construction and severability -- Article VII

 §1498. Construction and severability -- Article VII This compact must be liberally construed so as to effectuate the purposes thereof. The provisions of this compact are severable and if any phrase, clause, sentence or provision of this compact is declared to be contrary to the Constitution of any state or of the United States or the applicability thereof to any government, agency, person or circumstance is held invalid, the validity of the remainder of this compact and the applicability thereof to any government, agency, person or circumstance are not affected thereby. If this compact is held contrary to the constitution of any state participating herein, the compact remains in full force and effect as to the remaining party states and in full force and effect as to the state affected as to all severable matters.   [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]SECTION HISTORY PL 1993, c. 683, §B3 (NEW). PL 1993, c. 683, §B5 (AFF).
36 ME Rev Stat § 1499 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 111-A: BUS TAXATION PRORATION AGREEMENT|Subchapter 2: PROVISIONS RELATED TO AGREEMENT|36 §1499. Ratification

 §1499. Ratification The Bus Taxation Proration Agreement is enacted into law and entered into with all jurisdictions legally joining therein in the form substantially as provided in this subchapter.   [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]SECTION HISTORY PL 1993, c. 683, §B3 (NEW). PL 1993, c. 683, §B5 (AFF).
36 ME Rev Stat § 1499-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 111-A: BUS TAXATION PRORATION AGREEMENT|Subchapter 2: PROVISIONS RELATED TO AGREEMENT|36 §1499-A. Administrator, defined

 §1499-A. Administrator, defined As used in the agreement, with reference to this State, the term "administrator" means Secretary of State.   [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]SECTION HISTORY PL 1993, c. 683, §B3 (NEW). PL 1993, c. 683, §B5 (AFF).
36 ME Rev Stat § 1499-B (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 111-A: BUS TAXATION PRORATION AGREEMENT|Subchapter 2: PROVISIONS RELATED TO AGREEMENT|36 §1499-B. Exemptions

 §1499-B. Exemptions The Secretary of State has the power to make such exemptions from the coverage of the agreement as may be appropriate and to make such changes in methods for the reporting of any information required to be furnished to this State pursuant to the agreement as, in the Secretary of State's judgment, is suitable, provided that any such exemptions or changes are not contrary to the purposes set forth in section 1492, Article 1, and is made in order to permit the continuance of uniformity of practice among the contracting states with respect to buses. Any such exemption or change must be made by rule or regulation and is not effective unless made by the same procedure required for other rules and regulations of the Secretary of State's department.   [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]SECTION HISTORY PL 1993, c. 683, §B3 (NEW). PL 1993, c. 683, §B5 (AFF).
36 ME Rev Stat § 1499-C (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 111-A: BUS TAXATION PRORATION AGREEMENT|Subchapter 2: PROVISIONS RELATED TO AGREEMENT|36 §1499-C. Withdrawal from agreement

 §1499-C. Withdrawal from agreement Unless otherwise provided in any statute withdrawing this State from participation in the agreement, the Governor must be the officer to give notice of withdrawal therefrom.   [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]SECTION HISTORY PL 1993, c. 683, §B3 (NEW). PL 1993, c. 683, §B5 (AFF).
36 ME Rev Stat § 3091 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES|Subchapter 1: COMPACT|36 §3091. Purposes -- Article I (REPEALED)

 §3091. Purposes -- Article I (REPEALED)SECTION HISTORY PL 2007, c. 438, §74 (RP).
36 ME Rev Stat § 3092 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES|Subchapter 1: COMPACT|36 §3092. Definitions -- Article II (REPEALED)

 §3092. Definitions -- Article II (REPEALED)SECTION HISTORY PL 2007, c. 438, §74 (RP).
36 ME Rev Stat § 3093 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES|Subchapter 1: COMPACT|36 §3093. Governing principle -- Article III (REPEALED)

 §3093. Governing principle -- Article III (REPEALED)SECTION HISTORY PL 2007, c. 438, §74 (RP).
36 ME Rev Stat § 3094 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES|Subchapter 1: COMPACT|36 §3094. How fuel consumed to be ascertained -- Article IV (REPEALED)

 §3094. How fuel consumed to be ascertained -- Article IV (REPEALED)SECTION HISTORY PL 2007, c. 438, §74 (RP).
36 ME Rev Stat § 3095 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES|Subchapter 1: COMPACT|36 §3095. Imposition of tax -- Article V (REPEALED)

 §3095. Imposition of tax -- Article V (REPEALED)SECTION HISTORY PL 2007, c. 438, §74 (RP).
36 ME Rev Stat § 3096 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES|Subchapter 1: COMPACT|36 §3096. Reports -- Article VI (REPEALED)

 §3096. Reports -- Article VI (REPEALED)SECTION HISTORY PL 2007, c. 438, §74 (RP).
36 ME Rev Stat § 3097 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES|Subchapter 1: COMPACT|36 §3097. Credit for payment of fuel taxes -- Article VII (REPEALED)

 §3097. Credit for payment of fuel taxes -- Article VII (REPEALED)SECTION HISTORY PL 2007, c. 438, §74 (RP).
36 ME Rev Stat § 3098 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES|Subchapter 1: COMPACT|36 §3098. Additional tax or refund -- Article VIII (REPEALED)

 §3098. Additional tax or refund -- Article VIII (REPEALED)SECTION HISTORY PL 2007, c. 438, §74 (RP).
36 ME Rev Stat § 3099 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES|Subchapter 1: COMPACT|36 §3099. Entry into force and withdrawal -- Article IX (REPEALED)

 §3099. Entry into force and withdrawal -- Article IX (REPEALED)SECTION HISTORY PL 2007, c. 438, §74 (RP).
36 ME Rev Stat § 3100 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES|Subchapter 1: COMPACT|36 §3100. Construction and severability -- Article X (REPEALED)

 §3100. Construction and severability -- Article X (REPEALED)SECTION HISTORY PL 2007, c. 438, §74 (RP).
36 ME Rev Stat § 3151 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES|Subchapter 2: PROVISIONS RELATING TO COMPACT|36 §3151. Ratification (REPEALED)

 §3151. Ratification (REPEALED)SECTION HISTORY PL 2007, c. 438, §74 (RP).
36 ME Rev Stat § 3152 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES|Subchapter 2: PROVISIONS RELATING TO COMPACT|36 §3152. Administrator defined (REPEALED)

 §3152. Administrator defined (REPEALED)SECTION HISTORY PL 2007, c. 438, §74 (RP).
36 ME Rev Stat § 3153 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 5: MOTOR FUEL TAXES|Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES|Subchapter 2: PROVISIONS RELATING TO COMPACT|36 §3153. Limitation (REPEALED)

 §3153. Limitation (REPEALED)SECTION HISTORY PL 2007, c. 438, §74 (RP).
36 ME Rev Stat § 5190 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 815: PARTNERS AND PARTNERSHIPS|Subchapter 1: GENERALLY|36 §5190. Entity not taxable

 §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.   [PL 2019, c. 380, §1 (AMD).]SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 2019, c. 380, §1 (AMD).