Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 805 - COMPOSITE RETURN FILING
- Section 125-805-.01 - DEFINITIONS
- Section 125-805-.02 - FILING OF COMPOSITE RETURNS
- Section 125-805-.03 - ELECTION TO PARTICIPATE IN A COMPOSITE RETURN FILING
- Section 125-805-.04 - COMPUTATION OF TAX
- Section 125-805-.05 - BUSINESS CREDITS
- Section 125-805-.06 - PAYMENT OF TAX
- Section 125-805-.07 - AMENDED RETURNS
- Section 125-805-.08 - TAXABLE YEAR; MAINE ADJUSTED GROSS INCOME; MAINE TAXABLE INCOME
- Section 125-805-.09 - DUE DATE
Current through 2024-38, September 18, 2024
SUMMARY: This rule establishes procedures for filing of composite returns of income by partnerships, estates, trusts, and S corporations on behalf of partners, beneficiaries, or shareholders.
STATUTORY AUTHORITY: 36 M.R.S. §§112, 5192(5)
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.
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