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Maine · Through October 1, 2025

36 M.R.S. §5198: Rules

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Where this section sits in the code
  1. TITLE 36: TAXATION
  2. PART 8: INCOME TAXES
  3. CHAPTER 815: PARTNERS AND PARTNERSHIPS
  4. SUBCHAPTER 2: PARTNERSHIP AUDITS

The assessor may adopt rules governing the treatment of part-year residents and other rules necessary to implement this subchapter. Rules adopted under this section are routine technical rules as defined in Title 5, chapter 375, subchapter 2‑A.

Collected 2026-09-04T15:12:40Z. Source file · JSON

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