Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 805 - COMPOSITE RETURN FILING
Section 125-805-.04 - COMPUTATION OF TAX
Universal Citation: 18 ME Code Rules ยง 125-805-.04
Current through 2024-38, September 18, 2024
The Maine income tax liability of each eligible person who elects to be included in a composite return is equal to the person's entity income multiplied by the highest marginal rate provided in 36 M.R.S. § 5111 for the applicable tax year.
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