07 Amended returns

A. A composite return may not be changed or corrected except by an amended composite return filed by the entity that filed the original composite return. B. Partnership audits; federal adjustments report. A partnership with partners required to file a federal adjustments report under 36 M.R.S. § 5196(1) and, in the reviewed year of the audit, participated in a composite return in accordance with this rule must, within 180 days of the final determination date of the partnership-level audit, file an amended composite return for the reviewed year to report the additional income tax due with respect to those partners determined in accordance with the provisions of 36 M.R.S., Part 8 and this rule as in effect for the reviewed year. For purposes of this subsection, the final determination date is the date on which the partnership submits a request to the IRS, for any relevant partner, for a modification pursuant to the Code § 6225(c)(2)(A) or (B).