18-125-801 Me. Code R. § 12
Current through 2024-51, December 18, 2024
Except where otherwise stated, this Rule applies to tax years beginning on or after January 1, 2010, except that, for tax years beginning on or after January 1, 2022, this rule does not apply to a corporation unless that corporation has income tax nexus with Maine during the taxable year as determined in accordance with 36 M.R.S. §5200-B and MRS Rule 808 (18-125 C.M.R., ch. 808).
18-125 C.M.R. ch. 801, § 12