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United States — Maine Act or statute

United States — Maine legislation

Maine Revised Statutes, Title 36, § 5206-G: Combined reports, 1997

A combined report must list specified income and apportionment items, and it may not include income or property/payroll/receipts of certain entities excluded by the statute.

Source excerpt

combined reportingintercompany eliminationsnet incomeproperty payroll receipts
Jurisdiction
United States — Maine
Structure
1 provisions
Official identity
Year 1997
Dates
Enacted 1997 · Source version 1 Oct 2025
More statute details
Dates
Enacted 1997 · Source version 1 Oct 2025
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01

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“A combined report must list specified income and apportionment items, and it may not include income or property/payroll/receipts of certain entities excluded by the statute.”

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    Enacted 1997 · Source version 1 Oct 2025. The date shown identifies this source expression and should not be treated as proof that no later change exists.

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Combined reports

A combined report must list specified income and apportionment items, and it may not include income or property/payroll/receipts of certain entities excluded by the statute.

Section 5206-G

04

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Source record from legislature.maine.gov · Enacted 1997 · Source version 1 Oct 2025

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Showing 1 of 1 provisions

Provision
§ 5206-GCombined reportsProvision

Source excerpt

A combined report must list specified income and apportionment items, and it may not include income or property/payroll/receipts of certain entities excluded by the statute.

The combined report required by section 5220, subsection 6 must include, both in the aggregate and by entity, a list of the net income or loss per books, the property, payroll and receipts in Maine and everywhere as defined in this chapter and the Maine net income of the unitary business. Neither the income nor the property, payroll and receipts of an entity that is not required to file a federal income tax return or whose income is not subject to federal income tax as income to its direct or indirect owners may be included in the combined report. [PL 1997, c. 746, §19 (NEW); PL 1997, c. 746, §24 (AFF).] In determining Maine assets or Maine net income for purposes of filing a combined report, intercompany eliminations must be made as necessary to avoid the duplication of income or assets. [PL 1997, c. 746, §19 (NEW); PL 1997, c. 746, §24 (AFF).]
Section 5206-GVerify source

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  • 1 Oct 2025 · currentEnglish

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