36 §5202-A. Small business investment companies exempt
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).