Chapter 823: INCOME TAX RETURNS
- 36 §5220. Persons required to make returns of income
- 36 §5221. Joint returns by husband and wife
- 36 §5222. Returns by fiduciaries
- 36 §5223. Notice of qualification as receiver (REPEALED)
- 36 §5224. Change of status as resident or nonresident during year (REPEALED)
- 36 §5224-A. Return of part-year resident
- 36 §5225. Taxable income as resident and nonresident (REPEALED)
- 36 §5226. Minimum tax and prorating of exemptions (REPEALED)
- 36 §5227. Time for filing returns
- 36 §5227-A. Requirement to file amended Maine returns
- 36 §5228. Estimated tax
- 36 §5229. Time for filing declaration of estimated tax (REPEALED)
- 36 §5230. Payments of estimated tax (REPEALED)
- 36 §5231. Extension of time for filing and payment
- 36 §5232. Change of election (REPEALED)
- 36 §5233. Signing of returns and other documents (REPEALED)
- 36 §5234. Fiscal year tax determination