GroundRules
36 M.R.S. §5199-B: Election of pass-through entity tax
Where this section sits in the code
- TITLE 36: TAXATION
- PART 8: INCOME TAXES
- CHAPTER 815: PARTNERS AND PARTNERSHIPS
- SUBCHAPTER 3: PASS-THROUGH ENTITY TAX
A pass-through entity that elects to be subject to the tax imposed by this subchapter shall declare that election annually on a timely filed return, including any extension granted for filing the return. The election is irrevocable after the due date, including any extension granted, for filing the return.
Collected 2026-10-10T12:17:57Z. Source file · JSON
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