§5244. Combined report
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/me/title-36-taxation/chapter-825-information-returns/5244·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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. [PL 2007, c. 240, Pt. V, §14 (AMD); PL 2007, c. 240, Pt. V, §15 (AFF).]