{"data":{"id":"us-me/36-m.r.s.-5227","jurisdiction":"us-me","citation":"36 M.R.S. §5227","heading":"Time for filing returns","body":"The income tax return required by this Part must be filed on or before the date a federal income tax return, without regard to extension, is due to be filed.","path":["TITLE 36: TAXATION","PART 8: INCOME TAXES","CHAPTER 823: INCOME TAX RETURNS"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec5227.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"e7899ddd4c80df3211d465f1f1bafab7dfeb530074cc8a1f4444f2866e81e6ea","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-5226","next":"us-me/36-m.r.s.-5227-a"},"notice":"GroundRules: Original legal text. Not legal advice."}