Maine Revised Statutes
Part 8: INCOME TAXES
Chapter 815: PARTNERS AND PARTNERSHIPS

Subchapter 1: GENERALLY

36 §5190. Entity not taxable - §5190. Entity not taxable A partnership is not subject to...

36 §5191. Resident partner -- adjusted gross income - §5191. Resident partner -- adjusted gross income 1. Modification in...

36 §5192. Nonresident partner -- adjusted gross income from sources in this State - §5192. Nonresident partner -- adjusted gross income from sources in...

Subchapter 2: PARTNERSHIP AUDITS

36 §5195. Definitions - §5195. Definitions As used in this subchapter, unless the context...

36 §5196. Reporting federal adjustments; partnership-level audit and administrative adjustment request - §5196. Reporting federal adjustments; partnership-level audit and administrative adjustment request...

36 §5197. Extensions of time - §5197. Extensions of time The time periods provided for in...

36 §5198. Rules - §5198. Rules The assessor may adopt rules governing the treatment...