Me. Stat. tit. 36 § 5244
Current through 131st (2023-2024) Legislature Chapter 684
The combined report required by section 5220, subsection 5, must include, both in the aggregate and by corporation, a list of the federal taxable income, the modifications provided by section 5200-A, the sales in Maine and everywhere as defined in chapter 821 and the Maine net income of the unitary business. Neither the income nor the sales of a corporation that is not required to file a federal income tax return may be included in the combined report. [2007, c. 240, Pt. V, §14(AMD); 2007, c. 240, Pt. V, §15(AFF).]
36 M.R.S. § 5244