{"data":{"id":"us-me/36-m.r.s.-5199-b","jurisdiction":"us-me","citation":"36 M.R.S. §5199-B","heading":"Election of pass-through entity tax","body":"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.","path":["TITLE 36: TAXATION","PART 8: INCOME TAXES","CHAPTER 815: PARTNERS AND PARTNERSHIPS","SUBCHAPTER 3: PASS-THROUGH ENTITY TAX"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec5199-B.html","current_through":"October 1, 2026","vintage":"","retrieved_at":"2026-10-10T12:17:57Z","sha256":"b28c2f7c5fb47789e0299e61fc26568d7a4b2eff5da73a82ed7a3ecd8bb7e40b","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-5199-a","next":"us-me/36-m.r.s.-5199-c","notices":[{"id":"maine","title":"Maine requested republication notice","text":"All copyrights and other rights to statutory text are reserved by the State of Maine. The text included in this publication reflects changes made through the First Special Session of the 132nd Maine Legislature and is current through January 1, 2026. The text is subject to change without notice. It is a version that has not been officially certified by the Secretary of State. Refer to the Maine Revised Statutes Annotated and supplements for certified text. The Office of the Revisor of Statutes also requests that you send us one copy of any statutory publication you may produce.","url":"https://legislature.maine.gov/statutes/"}]},"notice":"GroundRules: Original legal text. Not legal advice."}