09 Due date
The due date of the composite return is the fifteenth day of the fourth month following the close of the taxable year of the entity filing the composite return. STATUTORY AUTHORITY: 36 M.R.S. §§ 112, 5192(5) EFFECTIVE DATE: September 21, 1987 EFFECTIVE DATE (ELECTRONIC CONVERSION): May 1, 1996 AMENDED: February 14, 2000 NON-SUBSTANTIVE CORRECTIONS: February 23, 2000 - .01(E), .03, .08 AMENDED: March 25, 2007 – filing 2007-108 October 14, 2008 August 19, 2012 – filing 2012-228 April 5, 2015 – filing 2015-058 February 12, 2017 – filing 2017-013 December 17, 2018 – filing 2018-267 April 6, 2022 – filing 2022-052 April 27, 2024 - filing 2024-094