The reports described in this regulation shall be submitted electronically, using the form and instructions available on the Comptroller's website at www.marylandtaxes.com. Every corporate group shall file the following reports with the Comptroller: A pro forma water's edge combined corporate income tax report, including taxable income of the corporate group, eliminations to account for intercompany transactions within the corporate group, and apportionment factors computed under both Joyce and Finnigan methods of apportionment; A report that reflects the dollar value of all property that is shipped from an office, store, warehouse, factory, or other place of storage in this State where the purchaser is the United States government; A report that reflects the dollar value of all property that is shipped from an office, store, warehouse, factory, or other place of storage in this State where the seller is not taxable in the state in which the purchaser takes possession; and A report that reflects the amount and source of nonoperational income of each member of the corporate group whose commercial domicile is in this State. The reports required hereunder shall be submitted for all taxable years beginning after December 31, 2005 and before January 1, 2011, as follows: The report to be submitted for a taxable year beginning after December 31, 2005 and before January 1, 2007 shall be submitted on or before November 29, 2008; and The reports to be submitted for taxable years beginning after December 31, 2006 and before January 1, 2011 shall be submitted on or before November 29, 2008 or 7 months after the original due date of the corporation's Maryland tax return for the corresponding taxable year, whichever is later. Every report required under this regulation shall be made under oath and signed in the manner required for the signature of a tax return filed under Tax-General Article, §10-804, Annotated Code of Maryland.