Fiscal year tax determination

Last amended: PL 1975, c. 660, §9 (NEW). PL 2019, c. 607, Pt. C, §8 (RP).

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In this chapter (17 sections)

1. 5220 · Persons required to make returns of income
2. 5221 · Joint returns by spouses
3. 5222 · Returns by fiduciaries
4. 5223 · Notice of qualification as receiver
5. 5224 · Change of status as resident or nonresident during year
6. 5224-A · Return of part-year resident
7. 5225 · Taxable income as resident and nonresident
8. 5226 · Minimum tax and prorating of exemptions
9. 5227 · Time for filing returns
10. 5227-A · Requirement to file amended Maine returns
11. 5228 · Estimated tax
12. 5229 · Time for filing declaration of estimated tax
13. 5230 · Payments of estimated tax
14. 5231 · Extension of time for filing and payment
15. 5232 · Change of election
16. 5233 · Signing of returns and other documents
17. 5234 · Fiscal year tax determination

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