The combined report required by section 5220, subsection 5 , must include, both in the aggregate and by corporation, a list of the federal taxable income, the modifications provided by section 5200‑A , the sales in Maine and everywhere as defined in chapter 821 and the Maine net income of the unitary business. Neither the income nor the sales of a corporation that is not required to file a federal income tax return may be included in the combined report.
Last amended: PL 1985, c. 675, §§3,5 (NEW). PL 1987, c. 841, §14 (AMD). PL 1997, c. 24, §C12 (AMD). PL 1997, c. 24, §C16 (AFF). PL 2007, c. 240, Pt. V, §14 (AMD). PL 2007, c. 240, Pt. V, §15 (AFF).