Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 4110
Extension of time for filing return
# 1.
General.
The assessor may grant a reasonable extension of time for filing a return required by this chapter on terms and conditions as the assessor may require as long as payment reasonably estimating the tax due has been made on or before the original payment due date. Except as provided in subsection 2 , an extension for filing any return may not exceed 8 months.
# 2.
Federal extension.
When an extension of time is granted within which to file a federal estate tax return, the due date for filing the Maine estate tax return is automatically extended for an equivalent period, as long as payment reasonably estimating the tax due has been made on or before the original payment due date.
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