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us-me/statute/title-36/chapter-823 — INCOME TAX RETURNS · Axiom

Axiom
Maine
Statutes
Title 36

Income Tax Returns

17 sections

Persons required to make returns of income
Joint returns by spouses
Returns by fiduciaries
Notice of qualification as receiver
Change of status as resident or nonresident during year
Return of part-year resident
Taxable income as resident and nonresident
Minimum tax and prorating of exemptions
Time for filing returns
Requirement to file amended Maine returns
Estimated tax
Time for filing declaration of estimated tax
Payments of estimated tax
Extension of time for filing and payment
Change of election
Signing of returns and other documents
Fiscal year tax determination