C.M.R. 18, 125, ch. 810 - MAINE UNITARY BUSINESS TAXABLE INCOME, COMBINED REPORTS, AND TAX RETURNS
- § 125-810-.01 - DEFINITIONS
- § 125-810-.02 - COMBINED REPORT
- § 125-810-.03 - TAXABLE INCOME UNDER THE LAWS OF THE UNITED STATES
- § 125-810-.04 - DIFFERING YEAR-END DATES
- § 125-810-.05 - UNITARY BUSINESS RETURNS
- § 125-810-.06 - COMPUTATION OF TAX
- § 125-810-.07 - CREDITS
- § 125-810-.08 - ALLOCATION AND USE OF COMBINED NET OPERATING LOSSES
- § 125-810-.09 - CARRY IN AND CARRY OUT OF NET OPERATING LOSS DEDUCTIONS
- § 125-810-.10 - APPLICATION DATE
SUMMARY: This rule explains standards for determining Maine income tax for unitary businesses and for filing combined reports under 36 M.R.S. § 5244 and related tax returns. A combined report is required when an affiliated group of corporations is engaged in a unitary business and at least one member of the group has Maine nexus. The combined report provides the basis for determining taxable income under the laws of the United States and the net income of a unitary business.
Notes
September 3, 2001
NON-SUBSTANTIVE CORRECTIONS:
March 17, 2004 - punctuation only in .10
AMENDED:
March 12, 2008 - filing 2008-99
September 12, 2010
April 20, 2022 - filing 2022-056
STATUTORY AUTHORITY: 36 M.R.S. § 112
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