C.M.R. 18, 125, ch. 805 - COMPOSITE RETURN FILING

  1. § 125-805-.01 - DEFINITIONS
  2. § 125-805-.02 - FILING OF COMPOSITE RETURNS
  3. § 125-805-.03 - ELECTION TO PARTICIPATE IN A COMPOSITE RETURN FILING
  4. § 125-805-.04 - COMPUTATION OF TAX
  5. § 125-805-.05 - BUSINESS CREDITS
  6. § 125-805-.06 - PAYMENT OF TAX
  7. § 125-805-.07 - AMENDED RETURNS
  8. § 125-805-.08 - TAXABLE YEAR; MAINE ADJUSTED GROSS INCOME; MAINE TAXABLE INCOME
  9. § 125-805-.09 - DUE DATE

SUMMARY: This rule establishes procedures for filing of composite returns of income by partnerships, estates, trusts, and S corporations on behalf of partners, beneficiaries, or shareholders.

Notes

C.M.R. 18, 125, ch. 805
EFFECTIVE DATE:
September 21, 1987
EFFECTIVE DATE (ELECTRONIC CONVERSION):
May 1, 1996
AMENDED:
February 14, 2000
NON-SUBSTANTIVE CORRECTIONS:
February 23, 2000 - .01(E), .03, .08
AMENDED:
March 25, 2007 - filing 2007-108
October 14, 2008
August 19, 2012 - filing 2012-228
April 5, 2015 - filing 2015-058
February 12, 2017 - filing 2017-013
December 17, 2018 - filing 2018-267
April 6, 2022 - filing 2022-052
4/27/2024 - filing 2024-094

STATUTORY AUTHORITY: 36 M.R.S. §§112, 5192(5)

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