Maine Code § 13-731

Election of professional corporation status
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1. Mandatory coverage. A qualified person performing any professional service described in
section 723, subsection 7, paragraph A desiring to form a corporation shall incorporate as a professional
corporation.
[PL 2001, c. 640, Pt. B, §2 (NEW); PL 2001, c. 640, Pt. B, §7 (AFF).]
2. Optional coverage. A qualified person or persons performing any professional service
described in section 723, subsection 7, paragraph B desiring to form a corporation may incorporate as
a professional corporation.
[PL 2001, c. 640, Pt. B, §2 (NEW); PL 2001, c. 640, Pt. B, §7 (AFF).]

3. Filing requirement. One or more persons may incorporate a professional corporation by
delivering to the Secretary of State for filing articles of incorporation that state that the corporation is a
professional corporation and the corporation's purpose is to render the specified professional service.
[PL 2001, c. 640, Pt. B, §2 (NEW); PL 2001, c. 640, Pt. B, §7 (AFF).]
4. Election to be covered. A corporation incorporated under a general law of this State may elect
professional corporation status by amending its articles of incorporation to comply with subsection 3
and section 736.
[PL 2001, c. 640, Pt. B, §2 (NEW); PL 2001, c. 640, Pt. B, §7 (AFF).]

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