Maine § 5222. - Returns by fiduciaries
Full text of Maine Maine Revised Statutes § 5222. — Returns by fiduciaries, with citation guidance and answers to common questions.
§ 5222.. Returns by fiduciaries
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 if the decedent had not died.
2. Individuals under disability. An income tax return for an individual who is unable to make a return by reason of minority or other disability must be made and filed by that individual's duly authorized agent, committee, guardian, conservator or fiduciary or another person charged with the care of that individual or that individual's property other than a receiver in possession of only a part of the individual's property.
3. Estates and trusts. The income tax return of an estate or trust shall be made and filed by the fiduciary thereof.
4. Joint fiduciaries. If 2 or more fiduciaries are acting jointly, the return may be made by any one of them.
5. Corporations and taxable entities. The income tax return of a taxable corporation or the franchise tax return of a financial institution must be made and filed by an officer of the corporation or financial institution.
6. Cross reference.
Frequently Asked Questions About Maine § 5222.
What does Maine Revised Statutes § 5222. cover?
Section 5222. ("Returns by fiduciaries") 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 § 5222.?
A common citation format is "Maine Revised Statutes § 5222." (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 § 5222. 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.