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us-me/regulation/18-125-cmr/805 — 18-125 CMR Chapter 805: Composite Filing (Maine Revenue Services) · Axiom
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18 125 Cmr
18-125 CMR Chapter 805: Composite Filing (Maine Revenue Services)
9 sections
01
01 Definitions A. Code. “Code” has the same meaning as in 36 M.R.S. § 111(1-A). B. Composite return. “Composite return” means the Maine income tax
02
02 Filing of Composite Returns A. Generally. An entity may file a composite return on behalf of its partners,
03
03 Election to participate in a composite return filing
04
04 Computation of tax
05
05 Business credits
06
06 Payment of tax
07
07 Amended returns
08
08 Taxable year; Maine adjusted gross income; Maine taxable income
09
09 Due date
