Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 808 - CORPORATE INCOME TAX NEXUS
- Section 125-808-.01 - DEFINITIONS
- Section 125-808-.02 - GENERAL RULE FOR EVALUATION OF CORPORATE INCOME TAX NEXUS
- Section 125-808-.03 - ACTIVITIES ESTABLISHING NEXUS; TAX YEARS BEGINNING PRIOR TO JANUARY 1, 2022
- Section 125-808-.04 - CORPORATE INCOME TAX NEXUS; TAX YEARS BEGINNING ON OR AFTER JANUARY 1, 2022
- Section 125-808-.05 - IMPUTED ACTIVITY
- Section 125-808-.06 - EXCEPTION FOR CERTAIN SOLICITATION ACTIVITIES (P.L. 86-272)
- Section 125-808-.07 - EXEMPTION FOR CERTAIN OUT-OF-STATE SUPPLIERS OF SPIRITS; TAXABLE YEARS BEGINNING ON OR AFTER JANUARY 1, 2022
Current through 2024-13, March 27, 2024
SUMMARY: This rule describes the circumstances under which a corporation is subject to the income tax jurisdiction of Maine under 36 M.R.S., Part 8.
STATUTORY AUTHORITY: 36 MRS § 112
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