§5227. Time for filing returns
The income tax return required by this Part must be filed on or before the date a federal income tax return, without regard to extension, is due to be filed. [PL 2003, c. 588, §18 (AMD).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1985, c. 535, §22 (AMD). PL 1995, c. 281, §31 (AMD). PL 1997, c. 746, §22 (AMD). PL 1997, c. 746, §24 (AFF). PL 2003, c. 588, §18 (AMD).
Structure Maine Revised Statutes
Chapter 823: INCOME TAX RETURNS
36 §5220. Persons required to make returns of income
36 §5221. Joint returns by spouses
36 §5222. Returns by fiduciaries
36 §5223. Notice of qualification as receiver (REPEALED)
36 §5224. Change of status as resident or nonresident during year (REPEALED)
36 §5224-A. Return of part-year resident
36 §5225. Taxable income as resident and nonresident (REPEALED)
36 §5226. Minimum tax and prorating of exemptions (REPEALED)
36 §5227. Time for filing returns
36 §5227-A. Requirement to file amended Maine returns
36 §5229. Time for filing declaration of estimated tax (REPEALED)
36 §5230. Payments of estimated tax (REPEALED)
36 §5231. Extension of time for filing and payment
36 §5232. Change of election (REPEALED)