18-125-805 Me. Code R. § .03
An entity filing a composite return must obtain written authorization, on Form 941CF-ME, from those eligible persons included in the composite return to file a Maine income tax return on their behalf. The filed composite return constitutes a statement that authorization has been obtained from each included eligible person. By granting such authorization, an eligible person agrees to be subject to the taxing jurisdiction of the State of Maine and its agencies and courts for the purposes of determining and collecting Maine income tax, interest, and penalties; authorizes the entity to receive notices from MRS on behalf of the eligible person; waives any right to claim income modifications, deductions, exemptions, and credits otherwise allowable under the Maine Income Tax Law, other than business credits specified in 36 M.R.S. §5219-G for which no income modification or election is required; and waives any right to file an amended return to amend the reporting of any item reported by the entity, except through an amended composite return filed by the entity, for any taxable year for which a composite return has been- filed on the eligible person's behalf.
18-125 C.M.R. ch. 805, § .03