Section 125-818-03 - Affidavit of third-party testingA. A taxpayer claiming the credit must obtain an affidavit from an independent third-party contractor, containing the following information: 1. A statement certifying the accuracy of the percentage of biobased content in each representative sample of renewable chemicals produced by the taxpayer in the State of Maine during the tax year provided in accordance with section .02, subsection D.2. The date, method, and result of testing conducted by the third-party contractor.3. The third-party contractor's attestation that the contractor has performed the testing using the ASTM International D6866 standard test methods.4. Attestations that the third-party contractor is not: a. A member of an "affiliated group," as defined by 36 M.R.S. §5102(1-B), of which the taxpayer is a member; or b. A member, or a business of which a principal owner is a member, of the taxpayer's immediate family. For purposes of this subparagraph, a member of the taxpayer's immediate family consists of the taxpayer's spouse, son, daughter, mother, father, brother, and sister.18-125 C.M.R. ch. 818, § 03