Corporate contributions (WHOLE SECTION TEXT EFFECTIVE UNTIL 1/01/23)

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§1015-A. Corporate contributions

(CONTAINS TEXT WITH VARYING EFFECTIVE DATES)

(WHOLE SECTION TEXT EFFECTIVE UNTIL 1/01/23)

Contributions made by a for-profit or a nonprofit corporation including a parent, subsidiary, branch, division, department or local unit of a corporation, and contributions made by a political committee or political action committee whose contribution or expenditure activities are financed, maintained or controlled by a corporation are considered to be made by that corporation, political committee or political action committee.   [PL 1991, c. 839, §12 (NEW).]

1.  Single entities.  Two or more entities are treated as a single entity if the entities:  

A. Share the majority of members of their boards of directors;   [PL 1991, c. 839, §12 (NEW).]

B. Share 2 or more officers;   [PL 1991, c. 839, §12 (NEW).]

C. Are owned or controlled by the same majority shareholder or shareholders;   [PL 2013, c. 334, §5 (AMD).]

C-1. Are limited liability companies that are owned or controlled by the same majority member or members; or   [PL 2013, c. 334, §6 (NEW).]

D. Are in a parent-subsidiary relationship.   [PL 1991, c. 839, §12 (NEW).]

[PL 2013, c. 334, §§5, 6 (AMD).]

2.  Sole proprietorships.  A sole proprietorship and its owner are treated as a single entity.  

[PL 2007, c. 443, Pt. A, §15 (NEW).]

SECTION HISTORY

PL 1991, c. 839, §12 (NEW). PL 2007, c. 443, Pt. A, §15 (AMD). PL 2013, c. 334, §§5, 6 (AMD).


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