Maine § 4108. - Extension of due date for payment of tax
Full text of Maine Maine Revised Statutes § 4108. — Extension of due date for payment of tax, with citation guidance and answers to common questions.
§ 4108.. Extension of due date for payment of tax
The assessor may extend the time for payment of the tax or any part of the tax for a reasonable period of time not to exceed one year from the date fixed for payment and may grant successive extensions. The aggregate of extensions with respect to any estate may not exceed 10 years, unless a longer period is called for by a payment arrangement elected pursuant to section 4109. If an extension is granted, the assessor may require the taxpayer to: [PL 2011, c. 380, Pt. M, §9 (NEW).]
1. Bond. Give a bond to the Treasurer of State in an amount the assessor determines necessary; or
2. Other security. Deposit with the Treasurer of State bonds or other negotiable obligations of governmental entities with an aggregate value sufficient to adequately secure payment of the tax.
Source: official Maine text · Last verified 2026-08-27
Frequently Asked Questions About Maine § 4108.
What does Maine Revised Statutes § 4108. cover?
Section 4108. ("Extension of due date for payment of tax") is part of the Maine Revised Statutes, the codified statutory law of Maine. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maine § 4108.?
A common citation format is "Maine Revised Statutes § 4108." (Maine). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maine law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maine official source linked on this page or consult a licensed Maine attorney.
How does Maine § 4108. apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maine can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maine.