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2012 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 575: MAINE ESTATE TAX
36 §4070. Extension of time for filing return


36 ME Rev Stat § 4070 (2012 through 125th Legis) What's This?

Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES

§4070. Extension of time for filing return

1. General. The State Tax Assessor may grant a reasonable extension of time for filing a return required by this chapter, on terms and conditions 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.

[ 2003, c. 390, §20 (NEW) .]

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.

[ 2003, c. 390, §20 (NEW) .]

SECTION HISTORY

1981, c. 451, §7 (NEW). 1991, c. 546, §28 (AMD). 2003, c. 390, §20 (RPR).

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