Chapter 823 - INCOME TAX RETURNS
- Section 5220 - Persons required to make returns of income
- Section 5221 - Joint returns by spouses
- Section 5222 - Returns by fiduciaries
- Section 5223 - Notice of qualification as receiver (REPEALED)
- Section 5224 - Change of status as resident or nonresident during year (REPEALED)
- Section 5224-A - Return of part-year resident
- Section 5225 - Taxable income as resident and nonresident (REPEALED)
- Section 5226 - Minimum tax and prorating of exemptions (REPEALED)
- Section 5227 - Time for filing returns
- Section 5227-A - Requirement to file amended Maine returns
- Section 5228 - [Effective Until 8/9/2024] Estimated tax
- Section 5228 - [Effective 8/9/2024] Estimated tax
- Section 5229 - Time for filing declaration of estimated tax (REPEALED)
- Section 5230 - Payments of estimated tax (REPEALED)
- Section 5231 - Extension of time for filing and payment
- Section 5232 - Change of election (REPEALED)
- Section 5233 - Signing of returns and other documents (REPEALED)
- Section 5234 - [Repealed] Fiscal year tax determination (REPEALED)