36 §5202-A. Small business investment companies exempt - Maine Statutes

Title 36: TAXATION

Part 8: INCOME TAXES

Chapter 817: IMPOSITION OF TAX ON CORPORATIONS

§5202-A. Small business investment companies exempt

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. [1977, c. 640, §2 (NEW).]

SECTION HISTORY

1977, c. 640, §2 (NEW).