Maine Revenue Services
Audit Division
CORPORATE UNITARY QUESTIONNAIRE
Date ______________
Responding corporation
____________________________________
Address
____________________________________
City, State
____________________________________
Prepared by
____________________________________
Title
____________________________________
Telephone number
____________________________________
(check one) Yes
No
1. What is the percentage of ownership (over 50%)?
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2. Was the subsidiary purchased by the parent?
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3. Was the subsidiary formed by the parent?
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4. Do the parent and subsidiary share the same general line of activity?
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5. Do the parent and subsidiary have a joint board of directors?
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6. Do the parent and subsidiary have joint officers?
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7. Is there a common pension plan for any employees or officers of both parent and subsidiary?
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8. Is there a common or similar stock option plan for employees and officers of both parent
and subsidiary?
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9. Has the parent acted as guarantor for the subsidiary in the course of borrowing?
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10. Is the parent involved in the day-to-day operations of the subsidiary on a weekly, monthly,
quarterly, semi-annual, annual basis?
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11. Does the parent take part in decisions of subsidiary plant expansion and other?
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12. Do executives of the parent travel to the subsidiary?
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13. Are the subsidiary executive offices located in corporate headquarters of the parent?
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14. Do executives of the subsidiary travel to the headquarters of the parent?
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15. Have officers and/or employees of the parent or an affiliate transferred to the subsidiary?
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16. Have officers and/or employees of the subsidiary transferred to the parent or another subsidiary?
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17. Does the parent receive minutes and/or reports from the board of directors of subsidiary?
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18. Does the parent sell services to the subsidiary?
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(a) Accounting
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(b) Legal
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(c) Data Processing
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(d) Research & Development
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(e) Engineering
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(f) Planning Data
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(g) Management
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19. Do the parent and the subsidiary use the same data processing system?
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20. Does the parent provide legal services for the subsidiary?
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21. Do the parent and the subsidiary use common law firms?
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22. Does the parent or an affiliate perform accounting functions for the subsidiary?
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23. Do the parent and the subsidiary use the same system of accounting?
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24. Do the parent and the subsidiary advertise any products under a common brand name?
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25. Does the parent or an affiliate advertise for the subsidiary?
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26. Does the parent prepare income tax returns for the subsidiary?
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