18-125-801 Me. Code R. § 02

Current through 2024-51, December 18, 2024

Section 125-801-02 - Determination of unitary business

The activities of a corporation or an affiliated group of corporations constitute a unitary business if those activities are integrated with, dependent upon and contributive to each other and to the operations of the corporation or group as a whole. The presence of any of the following factors creates a strong presumption that the activities of the corporation or group constitute a single trade or business:

A. All activities are in the same general line or type of business;

B. The activities constitute different steps in a vertically-structured enterprise; or

C. The corporation or group is characterized by strong centralized management, including but not limited to centralized departments for such functions as financing, purchasing, advertising and research.

18-125 C.M.R. ch. 801, § 02