Maine § 36 §5222 Returns by fiduciaries

Maine Statutes

§ 36 §5222 — Returns by fiduciaries

Maine § 36 §5222

Title 36TAXATION

Part 8INCOME TAXES

Ch. 823INCOME TAX RETURNS

This text of Maine § 36 §5222 (Returns by fiduciaries) is published on Counsel Stack Legal Research, covering Maine primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Me. Rev. Stat. tit. 36, § 36 §5222 (2026).

Text

1.Decedents. An income tax return for a deceased individual must be made and filed by the deceased individual's executor, administrator or other person charged with the care of that deceased individual's property. A final return of a decedent is due when it would have been due if the decedent had not died.

2.Individuals under disability. An income tax return for an individual who is unable to make a return by reason of minority or other disability must be made and filed by that individual's duly authorized agent, committee, guardian, conservator or fiduciary or another person charged with the care of that individual or that individual's property other than a receiver in possession of only a part of the individual's property.

3.Estates and trusts. The income tax return of an estate or tr

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1.
Decedents.
An income tax return for a deceased individual must be made and filed by the deceased individual's executor, administrator or other person charged with the care of that deceased individual's property. A final return of a decedent is due when it would have been due if the decedent had not died.
2.
Individuals under disability.
An income tax return for an individual who is unable to make a return by reason of minority or other disability must be made and filed by that individual's duly authorized agent, committee, guardian, conservator or fiduciary or another person charged with the care of that individual or that individual's property other than a receiver in possession of only a part of the individual's property.
3.
Estates and trusts.
The income tax return of an estate or trust shall be made and filed by the fiduciary thereof.
4.
Joint fiduciaries.
If 2 or more fiduciaries are acting jointly, the return may be made by any one of them.
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.
6.
Cross reference.

Legislative History

P&SL 1969, c. 154, §F/§1 (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). RR 2025, c. 1, Pt. F, §§27, 28 (COR).