Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 801 - APPORTIONMENT
Section 125-801-05 - Consistency

Universal Citation: 18 ME Code Rules ยง 125-801-05

Current through 2024-13, March 27, 2024

A. Year-to-year consistency. The taxpayer must disclose in its Maine return the nature and extent of any inconsistency between that return and its Maine returns for prior years with respect to the composition of its unitary business, the classification of income, the proration of business and constitutionally-exempt income deductions, and the determination of the sales apportionment factor.

B. State-to-state consistency. If the returns filed by a taxpayer for all states to which the taxpayer reports are not uniform in the composition of its unitary business, the classification of income, the proration of business and constitutionally-exempt income deductions, and the determination of the sales apportionment factor, the taxpayer must disclose in its Maine return the nature and extent of each variance.

Disclaimer: These regulations may not be the most recent version. Maine may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.