18-125-805 Me. Code R. § .04
Current through 2025-03, January 15, 2025
The Maine income tax liability of each eligible person who elects to be included in a composite return is equal to the person's entity income multiplied by the highest marginal rate provided in 36 M.R.S. § 5111 for the applicable tax year.
18-125 C.M.R. ch. 805, § .04