C.M.R. 18, 125, ch. 801 - APPORTIONMENT

  1. § 125-801-01 - Definitions
  2. § 125-801-02 - Determination of unitary business
  3. § 125-801-03 - Apportionment
  4. § 125-801-04 - Taxability in another state
  5. § 125-801-05 - Consistency
  6. § 125-801-06 - Sales factor
  7. § 125-801-07 - Corporate partners
  8. § 125-801-08 - Variations
  9. § 125-801-09 - Property value and factor
  10. § 125-801-10 - Payroll value and factor
  11. § 125-801-11 - Prorating deductions
  12. § 125-801-12 - Application date

Summary: This rule explains apportionment for corporations, pass-through entities, sole proprietorships and other business types that have income from business activity both within and without Maine as required by 36 M.R.S §§5142(6) and 5210-11. For tax years beginning on or after January 1, 2022, this rule does not apply to a corporation unless that corporation has income tax nexus with Maine during the taxable year as determined in accordance with 36 M.R.S. §5200-B and MRS Rule 808 (18-125 C.M.R., ch. 808). This rule does not apply to financial institutions subject to the Franchise Tax contained in 36 M.R.S. §§5205 - 5206 -G.

Notes

C.M.R. 18, 125, ch. 801
EFFECTIVE DATE:
September 30, 1976 (pre-APA)
AMENDED:
December 31, 1979 - filing 79-560
April 27, 1982 - filing 82-79
EFFECTIVE DATE (ELECTRONIC CONVERSION):
May 1, 1996
REPEALED AND REPLACED:
February 17, 2001 - filing 2001-46
AMENDED:
March 12, 2008 - filing 2008-98
February 8, 2009 - filing 2009-47
September 12, 2010 - filing 2010-389
March 19, 2011 - filing 2011-78
April 5, 2015 - filing 2015-056
4/20/2022- filing 2022- 055

STATUTORY AUTHORITY: 36 M.R.S. §112

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