18- 125 C.M.R. ch. 808, § .05
Current through 2024-51, December 18, 2024
For the purposes of determining whether a corporation is subject to Maine's tax jurisdiction pursuant to sections .03 or .04 above, the activities of the corporation's employees, agents, or representatives, however designated, will be imputed to the corporation. An agent or representative may be an individual, corporation, partnership, or other entity. Activities conducted in Maine on behalf of a corporation by an independent contractor will be imputed to the corporation to the extent allowed by the Constitution and laws of the United States.
18- 125 C.M.R. ch. 808, § .05