Section 125-801-05 - ConsistencyA.Year-to-year consistency. The taxpayer must disclose in its Maine return the nature and extent of any inconsistency between that return and its Maine returns for prior years with respect to the composition of its unitary business, the classification of income, the proration of business and constitutionally-exempt income deductions, and the determination of the sales apportionment factor.B.State-to-state consistency. If the returns filed by a taxpayer for all states to which the taxpayer reports are not uniform in the composition of its unitary business, the classification of income, the proration of business and constitutionally-exempt income deductions, and the determination of the sales apportionment factor, the taxpayer must disclose in its Maine return the nature and extent of each variance.18-125 C.M.R. ch. 801, § 05