USA Statutes : maine
Title : Title 36. TAXATION
Chapter : Chapter 814. LIMITED LIABILITY COMPANIES (HEADING. PL 1999, c. 414, @41 (new))
Title 36 - §5180. Taxation of limited liability companies

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 814: LIMITED LIABILITY COMPANIES (HEADING: PL 1999, c. 414, @41 (new))

§5180. Taxation of limited liability companies

1. Classified as partnership. For purposes of taxation pursuant to this Part, a limited liability company formed under Title 31, chapter 13 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. [1999, c. 414, §41 (new).]


2. Taxation. The taxation of limited liability companies is also governed by Title 31, section 761. [1999, c. 414, §41 (new).]

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