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13. When is a Maine Combined Report Required?

A Maine combined report is required when two or more affiliated corporations conduct business in a unitary manner. Corporations are affiliated if 50% or more of the voting stock of each is owned directly or indirectly by a common owner or owners, either corporate or non-corporate, or by one or more other members of the affiliated group. File a combined report by completing Form CR. Only the unitary members who are required to file a U.S federal income tax return are to be included. For more information about unitary businesses, see Maine Revenue Services Rule 810.

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