Maine § 5197. - Extensions of time
Full text of Maine Maine Revised Statutes § 5197. — Extensions of time, with citation guidance and answers to common questions.
§ 5197.. Extensions of time
The time periods provided for in this subchapter may be extended: [PL 2019, c. 380, §2 (NEW); PL 2019, c. 380, §5 (AFF).]
1. Automatically for 60 days. Automatically, upon written notice to the assessor, by 60 days for an audited partnership or tiered partner that has 10,000 or more direct partners; or
2. Written agreement. By written agreement between the taxpayer and the assessor.
Any extension granted under this section for filing the federal adjustments report extends the last day prescribed by law for assessing any additional tax pursuant to sections 141 and 5270 and the period for filing a claim for refund or credit of taxes pursuant to sections 144 and 5278 arising from the final federal adjustment. [PL 2019, c. 380, §2 (NEW); PL 2019, c. 380, §5 (AFF).]
Frequently Asked Questions About Maine § 5197.
What does Maine Revised Statutes § 5197. cover?
Section 5197. ("Extensions of time") 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 § 5197.?
A common citation format is "Maine Revised Statutes § 5197." (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 § 5197. 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.