§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).