Maine Statutes
§ 36 §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.
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Legislative History
P&SL 1969, c. 154, §F1 (NEW). PL 1985, c. 535, §22 (AMD). PL 1995, c. 281, §31 (AMD). PL 1997, c. 746, §22 (AMD). PL 1997, c. 746, §24 (AFF). PL 2003, c. 588, §18 (AMD).
Nearby Sections
15
§ 36 §52
State tax assessor; duties§ 36 §5200
Imposition and rate of tax§ 36 §5200-A
Modifications§ 36 §5200-B
Corporate income tax nexus§ 36 §5201
Alternative tax computation§ 36 §5202-A
Small business investment companies exempt§ 36 §5202-B
Depreciation option§ 36 §5202-C
Separate accounting required in certain cases§ 36 §5202-E
Report on corporate income tax data reporting§ 36 §5203
Minimum tax for tax preferences§ 36 §5203-A
State minimum tax§ 36 §5203-B
Corporate income tax surcharge§ 36 §5203-C
State minimum tax