Maine Revised Statutes Title 36 Sec. 5222 – Returns by fiduciaries
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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.
[P&SL 1969, c. 154, §F (NEW).]
Terms Used In Maine Revised Statutes Title 36 Sec. 5222
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Corporation: means any business entity subject to income taxation as a corporation under the laws of the United States, except the following:
A. See Maine Revised Statutes Title 36 Sec. 5102Decedent: A deceased person. Executor: A male person named in a will to carry out the decedent Fiduciary: A trustee, executor, or administrator. Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs. Minority: when used in reference to age shall mean under the age of 18. See Maine Revised Statutes Title 1 Sec. 72 Person: means an individual, firm, partnership, association, society, club, corporation, financial institution, estate, trust, business trust, receiver, assignee or any other group or combination acting as a unit, the State or Federal Government or any political subdivision or agency of either government. See Maine Revised Statutes Title 36 Sec. 111 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. Individuals under a disability. An income tax return for an individual who is unable to make a return by reason of minority or other disability shall be made and filed by his duly authorized agent, his committee, guardian, conservator, fiduciary or other person charged with the care of his person or property other than a receiver in possession of only a part of the individual’s property.
[P&SL 1969, c. 154, §F (NEW).]
3. Estates and trusts. The income tax return of an estate or trust shall be made and filed by the fiduciary thereof.
[P&SL 1969, c. 154, §F (NEW).]
4. Joint fiduciaries. If 2 or more fiduciaries are acting jointly, the return may be made by any one of them.
[PL 1979, c. 541, Pt. A, §238 (AMD).]
5. Corporations and taxable entities. The income tax return of a taxable corporation or the franchise tax return of a financial institution must be made and filed by an officer of the corporation or financial institution.
[PL 1997, c. 404, §8 (AMD); PL 1997, c. 404, §10 (AFF).]
6. Cross reference.
[PL 2011, c. 655, Pt. QQ, §5 (RP); PL 2011, c. 655, Pt. QQ, §8 (AFF).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 541, §A238 (AMD). PL 1985, c. 535, §21 (AMD). PL 1997, c. 404, §8 (AMD). PL 1997, c. 404, §10 (AFF). PL 2011, c. 655, Pt. QQ, §5 (AMD). PL 2011, c. 655, Pt. QQ, §8 (AFF).