Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 4108
Extension of due date for payment of tax
The 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 4109 . If an extension is granted, the assessor may require the taxpayer to:
# 1.
Bond.
Give a bond to the Treasurer of State in an amount the assessor determines necessary; or
# 2.
Other security.
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 (19 sections)
- 4101 · Applicability of provisions
- 4102 · Definitions
- 4103 · Tax on estate of resident
- 4104 · Tax on estate of nonresident
- 4105 · Personal representative's liability for tax
- 4106 · Discharge of personal representative's personal liability
- 4107 · Tax due date; filing of return and payment of tax
- 4108 · Extension of due date for payment of tax
- 4109 · Extension of time for payment of estate tax when estate consists…
- 4110 · Extension of time for filing return
- 4111 · Effect of federal determination
- 4112 · Lien for taxes
- 4113 · Authority of State Tax Assessor
- 4114 · Amount of tax determined
- 4115 · Authority to make refunds
- 4116 · Appointment of personal representative on probate delay
- 4117 · Persons liable
- 4118-2 · Civil action by State; bond
- 4119 · Annual adjustments for inflation