Chapter 808 - CORPORATE INCOME TAX NEXUS
- § 125-808-.01 - DEFINITIONS
- § 125-808-.02 - GENERAL RULE FOR EVALUATION OF CORPORATE INCOME TAX NEXUS
- § 125-808-.03 - ACTIVITIES ESTABLISHING NEXUS; TAX YEARS BEGINNING PRIOR TO JANUARY 1, 2022
- § 125-808-.04 - CORPORATE INCOME TAX NEXUS; TAX YEARS BEGINNING ON OR AFTER JANUARY 1, 2022
- § 125-808-.05 - IMPUTED ACTIVITY
- § 125-808-.06 - EXCEPTION FOR CERTAIN SOLICITATION ACTIVITIES (P.L. 86-272)
- § 125-808-.07 - EXEMPTION FOR CERTAIN OUT-OF-STATE SUPPLIERS OF SPIRITS; TAXABLE YEARS BEGINNING ON OR AFTER JANUARY 1, 2022
SUMMARY: This rule describes the circumstances under which a corporation is subject to the income tax jurisdiction of Maine under 36 M.R.S., Part 8.
Notes
October 2, 1994 - filing 94-397
EFFECTIVE DATE (ELECTRONIC CONVERSION):
May 1, 1996
AMENDED:
May 20, 2000 - filing 2000-188
NON-SUBSTANTIVE CORRECTIONS:
November 24, 2000 - punctuation only
AMENDED:
May 10, 2022 - filing 2022-078
STATUTORY AUTHORITY: 36 MRS § 112
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No prior version found.