Me. Rev. Stat. » Title 36
Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 5244 (2026)

Combined report

✓ current as of May 2026
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The combined report required by section 5220, subsection 5, must include, both in the aggregate and by corporation, a list of the federal taxable income, the modifications provided by section 5200‑A, the sales in Maine and everywhere as defined in chapter 821 and the Maine net income of the unitary business. Neither the income nor the sales of a corporation that is not required to file a federal income tax return may be included in the combined report.   [PL 2007, c. 240, Pt. V, §14 (AMD); PL 2007, c. 240, Pt. V, §15 (AFF).]
SECTION HISTORY
PL 1985, c. 675, §§3,5 (NEW). PL 1987, c. 841, §14 (AMD). PL 1997, c. 24, §C12 (AMD). PL 1997, c. 24, §C16 (AFF). PL 2007, c. 240, Pt. V, §14 (AMD). PL 2007, c. 240, Pt. V, §15 (AFF).
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Notes of Decisions
Cited in 5 cases (1 in the last 5 years), 1991–2023 · leading case: E.I. Du Pont De Nemours & Co. v. State Tax Assessor, 675 A.2d 82 (Me. 1996).
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E.I. Du Pont De Nemours & Co. v. State Tax Assessor, 675 A.2d 82 (Me. 1996). · cites it 6× “" See 36 M.R.S.A. § 5244 (1990). Under this method of reporting and apportionment the state does not look beyond the water's edge—that is, beyond the geographic boundaries of the United States—in determining what activities are appropriately considered part of the unitary…”
Tambrands, Inc. v. State Tax Assessor, 595 A.2d 1039 (Me. 1991). · cites it 4× “) That language, which now appears in 36 M.R.S.A. § 5244 (1990), applies to combined reporting and would not appear to be applicable here.”
Great N. Nekoosa Corp. v. State Tax Assessor, 675 A.2d 963 (Me. 1996). · cites it 6× “36 M.R.S.A. § 5244 (1990) requires the reporting of all property, payroll, and sales of the entire unitary business so that those factors may be used in the formula to apportion to this state the income of the unitary business that is attributable to Maine activity.”
Irving Pulp & Paper, Ltd. v. State Tax Assessor, 2005 ME 96 (Me. 2005). “” See 36 M.R.S.A. § 5244 (1990). Under this method of reporting and apportionment the state does not look beyond the water’s edge — that is, beyond the geographic boundaries of the United States — in determining what activities are appropriately considered part of the unitary…”
Express Scripts Inc. et al., 2023 ME 68 (Me. 2023). · cites it 2× “[¶25] A taxpayer corporation’s income is apportioned to Maine by multiplying its income by its sales factor. Id. § 5211(8).”
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