Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 4069
Extension of due date for payment of tax
The State Tax Assessor may extend the time for payment of the tax or any part of the tax for a reasonable period of time not to exceed one year from the date fixed for payment and may grant successive extensions. The aggregate of extensions with respect to any estate may not exceed 10 years, unless a longer period is called for by a payment arrangement elected pursuant to section 4069‑A . If an extension is granted, the assessor may require the taxpayer:
# 1.
Bond.
To give a bond to the Treasurer of State in such amount as the assessor determines necessary; or
# 2.
Other security.
To deposit with the Treasurer of State bonds or other negotiable obligations of governmental entities with an aggregate value sufficient to adequately secure payment of the tax.
Source: view the official text
In this chapter (23 sections)
- 4061 · Applicability of provisions
- 4062 · Definitions
- 4063 · Tax on estate of resident
- 4063-A · Tax on estate of resident
- 4064 · Tax on estate of nonresident
- 4064-A · Tax on estate of nonresident
- 4065 · Personal representative's liability for tax
- 4066 · Discharge of personal representative's personal liability
- 4067 · Records; statements and returns; rules
- 4068 · Tax due date; filing of return and payment of tax
- 4069 · Extension of due date for payment of tax
- 4069-A · Extension of time for payment of estate tax when estate…
- 4070 · Extension of time for filing return
- 4071 · Effect of federal determination
- 4072 · Lien for taxes
- 4073 · State Tax Assessor to administer law
- 4074 · Authority of State Tax Assessor
- 4075 · Amount of tax determined
- 4075-A · Authority to make refunds
- 4076 · Preparation of forms and making of rules by State Tax Assessor
- 4077 · Appointment of personal representative on probate delay
- 4078 · Persons liable
- 4079-1 · Civil action by State; bond