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| Home > Statutes > Usa Maine |
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USA Statutes : maine
Title : Title 36. TAXATION
Chapter : Chapter 825. INFORMATION RETURNS
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Title 36 - §5240. General requirements concerning returns, notices, records and statements (REPEALED)
Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 825: INFORMATION RETURNS
§5240. General requirements concerning returns, notices, records and statements (REPEALED)
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §5241. Partnership and S corporation returns
Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 825: INFORMATION RETURNS
§5241. Partnership and S corporation returns
Every partnership and S corporation with a resident partner or shareholder or with income derived from sources in this State,
determined in accordance with the applicable rules of section 5142 as in the case of a nonresident individual, shall make
a return for the taxable year setting forth all items of income, gain, loss and deduction, the names and addresses of the
individuals whether residents or nonresidents who would be entitled to share in the net income if distributed and the amount
of the distributive share of each individual and other pertinent information the State Tax Assessor may prescribe. Any return,
statement or other document required of a partnership must be signed by one or more partners. The appropriate return must
be filed on or before the 15th day of the 4th month for partnerships or the 15th day of the 3rd month for S corporations following
the close of each taxable year. For purposes of this section, "taxable year" means a year or period that would be a taxable
year of the partnership or S corporation if it were subject to the tax under this Part. The assessor may elect to waive the
requirement to file a Maine return as established in this section for a tax year and in its place require the partnership
or S corporation to file a copy of its federal partnership or S corporation return. The requirement to file a return as established
in this section does not apply to any partnership or S corporation that is subject to tax under chapter 819.
[1997, c. 746, §23 (amd); §24 (aff).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §5242. Information returns
Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 825: INFORMATION RETURNS
§5242. Information returns
The State Tax Assessor may require returns of information to be made and filed on or before February 28th of each year by
a person making payment or crediting in a calendar year the amounts of $600 or more ($10 or more in the case of interest or
dividends) to a person who may be subject to the tax imposed under this Part. The returns may be required of a person, including
lessees or mortgagors of real or personal property, fiduciaries, employers and all officers and employees of this State, or
of a municipal corporation or political subdivision of this State, having the control, receipt, custody, disposal or payment
of dividends, interest, rents, salaries, wages, premiums, annuities, compensations, remunerations, emoluments or other fixed
or determinable gains, profits or income, except interest coupons payable to bearer. A duplicate of the statement as to tax
withheld on wages, required to be furnished by an employer to an employee, constitutes the return of information required
to be made under this section with respect to those wages.
[1995, c. 639, §23 (amd).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §5243. Requirement to file amended Maine returns (REPEALED)
Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 825: INFORMATION RETURNS
§5243. Requirement to file amended Maine returns (REPEALED)
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §5244. Combined report
Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 825: INFORMATION RETURNS
§5244. Combined report
The combined report required by section 5220, subsection 5, must include, both in the aggregate and by corporation, a list
of the federal taxable income, the modifications provided by section 5200-A, the property, payroll and sales in Maine and
everywhere as defined in chapter 821 and the Maine net income of the unitary business. Neither the income nor the property,
payroll and sales of a corporation that is not required to file a federal income tax return may be included in the combined
report.
[1997, c. 24, Pt. C, §12 (amd); §16 (aff).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
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