Maine Revised Statutes Title 36 Sec. 4070 – Extension of time for filing return
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1. General. The State Tax Assessor may grant a reasonable extension of time for filing a return required by this chapter, on terms and conditions the assessor may require, as long as payment reasonably estimating the tax due has been made on or before the original payment due date. Except as provided in subsection 2, an extension for filing any return may not exceed 8 months.
[PL 2003, c. 390, §20 (NEW).]
Terms Used In Maine Revised Statutes Title 36 Sec. 4070
- Return: means any document, digital file or electronic data transmission containing information required by this Title to be reported to the State Tax Assessor. See Maine Revised Statutes Title 36 Sec. 111
- Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
2. Federal extension. When an extension of time is granted within which to file a federal estate tax return, the due date for filing the Maine estate tax return is automatically extended for an equivalent period, as long as payment reasonably estimating the tax due has been made on or before the original payment due date.
[PL 2003, c. 390, §20 (NEW).]
SECTION HISTORY
PL 1981, c. 451, §7 (NEW). PL 1991, c. 546, §28 (AMD). PL 2003, c. 390, §20 (RPR).