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143 chapters · 917 sections in this title.
36 M.R.S. § 5220 Persons required to make returns of income
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An income tax return or franchise tax return with respect to the tax imposed by this Part shall be made, on such forms as may be required by the State Tax Assessor, by the following: [PL 1987, c. 402, Pt. A, §189 (RPR).] 1. Resident individuals. Every resident individual: A. Who …
36 M.R.S. § 5221 Joint returns by spouses
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1. General. Spouses may make a joint return with respect to the tax imposed by this Part even though one of the spouses has neither gross income nor deductions except that: A. A joint return may not be made under this Part if the spouses are not permitted to file a joint federal …
36 M.R.S. § 5222 Returns by fiduciaries
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1. Decedents. An income tax return for a deceased individual must be made and filed by the deceased individual's executor, administrator or other person charged with the care of that deceased individual's property. A final return of a decedent is due when it would have been due i…
36 M.R.S. § 5224-A Return of part-year resident
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If an individual changes that individual's status as a resident individual or nonresident individual during the taxable year, the individual shall file a nonresident return pursuant to section 5220, subsection 2. That individual's tax shall be computed, pursuant to section 5111, …