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Maine · Through October 1, 2025

36 M.R.S. §5202-A: Small business investment companies exempt

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Where this section sits in the code
  1. TITLE 36: TAXATION
  2. PART 8: INCOME TAXES
  3. CHAPTER 817: IMPOSITION OF TAX ON CORPORATIONS

Corporate small business investment companies, licensed under the United States Small Business Investment Act of 1958, as amended, and commercially domiciled in Maine and doing business primarily in Maine, shall be exempt from taxation under this Part.

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

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