https://openjurist.org/state-code/me/36/toc/8.815
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INCOME TAXES
Chapter
PARTNERS AND PARTNERSHIPS
Subchapter 1: GENERALLY
3 sections
§§ 5190 · 5191 · 5192
Subchapter 2: PARTNERSHIP AUDITS
4 sections
§§ 5195 · 5196 · 5197 · 5198