36 §5224. Change of status as resident or nonresident during year (REPEALED)
§5224. Change of status as resident or nonresident during year (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 711, §H7 (RP).
36 §5224-A. Return of part-year resident
§5224-A. Return of part-year resident If an individual changes that individual’s status as a resident individual or nonresident individual during the taxable year, the individual shall file a nonresident return pursuant to section 5220, subsection 2. That individual’s tax shall be computed, pursuant to section 5111, subsection 4, as if that individual were a nonresident […]
36 §5225. Taxable income as resident and nonresident (REPEALED)
§5225. Taxable income as resident and nonresident (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 711, §H9 (RP).
36 §5226. Minimum tax and prorating of exemptions (REPEALED)
§5226. Minimum tax and prorating of exemptions (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 711, §H9 (RP).
36 §5227. Time for filing returns
§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 […]
36 §5227-A. Requirement to file amended Maine returns
§5227-A. Requirement to file amended Maine returns 1. Amended return required. A taxpayer shall file an amended Maine return as required in this Part whenever the taxpayer files an amended federal return affecting the taxpayer’s liability under this Part, whenever the Internal Revenue Service changes or corrects any item affecting the taxpayer’s liability under this […]
36 §5228. Estimated tax
§5228. Estimated tax 1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. “Allowable credits” means the total amount of any payments with regard to a taxpayer which have been or will be paid to the Bureau of Revenue Services prior to the date […]
36 §5229. Time for filing declaration of estimated tax (REPEALED)
§5229. Time for filing declaration of estimated tax (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1971, c. 61, §6 (AMD). PL 1975, c. 454, §§2-4 (AMD). PL 1977, c. 517, §§2-4 (AMD). PL 1979, c. 541, §A239 (AMD). PL 1979, c. 615, §7 (AMD). PL 1985, c. 691, §36 (RP).
36 §5230. Payments of estimated tax (REPEALED)
§5230. Payments of estimated tax (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1975, c. 454, §5 (AMD). PL 1977, c. 517, §§5,6 (AMD). PL 1979, c. 541, §A240 (AMD). PL 1985, c. 691, §37 (RP).
36 §5231. Extension of time for filing and payment
§5231. Extension of time for filing and payment 1. General. The State Tax Assessor may grant a reasonable extension of time for payment of tax or estimated tax or any installment, or for filing any return, declaration, statement or other document required pursuant to this Part, on terms and conditions the assessor may require. Except […]