Maine Revised Statutes Title 36 Sec. 5206-F – Time for filing returns
Current as of: 2023 | Check for updates
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Terms Used In Maine Revised Statutes Title 36 Sec. 5206-F
- Financial institution: means :
A. See Maine Revised Statutes Title 36 Sec. 5206-DMonth: means a calendar month. See Maine Revised Statutes Title 1 Sec. 72 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
The franchise tax return required by section 5220, subsection 6 must be filed on or before the 15th day of the 4th month following the end of the financial institution‘s fiscal year. [PL 2017, c. 211, Pt. D, §5 (AMD).]
SECTION HISTORY
PL 1997, c. 746, §19 (NEW). PL 1997, c. 746, §24 (AFF). PL 2003, c. 588, §17 (AMD). PL 2017, c. 211, Pt. D, §5 (AMD).