§5220. Persons required to make returns of income An income tax return or franchise tax return with respect to the tax imposed by this Part shall be made, on such forms as may be required by the State Tax Assessor, by the following: [PL 1987, c. 402, Pt. A, §189 (RPR).] 1. Resident individuals. […]
§5221. Joint returns by spouses 1. General. Spouses may make a joint return with respect to the tax imposed by this Part even though one of the spouses has neither gross income nor deductions except that: A. A joint return may not be made under this Part if the spouses are not permitted to […]
§5222. Returns by fiduciaries 1. Decedents. An income tax return for any deceased individual shall be made and filed by his executor, administrator, or other person charged with the care of his property. A final return of a decedent shall be due when it would have been due if the decedent had not died. […]
§5223. Notice of qualification as receiver (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 2007, c. 438, §104 (RP).
§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 […]
§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 Change of status as resident or nonresident during year (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW).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).
§5225. Taxable income as resident and nonresident (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 711, §H9 (RP).
§5226. Minimum tax and prorating of exemptions (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 711, §H9 (RP).
§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 […]
§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 […]
§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 […]
§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).
§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).
§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 […]
§5232. Change of election (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1995, c. 639, §21 (RP).
§5233. Signing of returns and other documents (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1995, c. 639, §21 (RP).
§5234. Fiscal year tax determination (REPEALED) SECTION HISTORY PL 1975, c. 660, §9 (NEW). PL 2019, c. 607, Pt. C, §8 (RP).
