{"data":{"id":"us-me/36-m.r.s.-5202-a","jurisdiction":"us-me","citation":"36 M.R.S. §5202-A","heading":"Small business investment companies exempt","body":"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.","path":["TITLE 36: TAXATION","PART 8: INCOME TAXES","CHAPTER 817: IMPOSITION OF TAX ON CORPORATIONS"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec5202-A.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"1f723ecd0ee62d8d46633b54ca4c7bd258055dc5bba6d69487a535d9ff01b442","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-5202","next":"us-me/36-m.r.s.-5202-b"},"notice":"GroundRules: Original legal text. Not legal advice."}