Combined report

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.