The income tax return required by this Part must be filed on or before the date a federal income tax return, without regard to extension, is due to be filed.
36 M.R.S. § 5227, under Chapter 823.
36 M.R.S. § 5227
The income tax return required by this Part must be filed on or before the date a federal income tax return, without regard to extension, is due to be filed.