Me. Rev. Stat. » Title 36
Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 5243 (2026)

Requirement to file amended Maine returns

✓ current as of May 2026
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(REPEALED)
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 541, §A242 (AMD). PL 1987, c. 772, §41 (AMD). PL 1989, c. 508, §21 (AMD). PL 1991, c. 546, §35 (RPR). PL 2003, c. 588, §20 (RP).
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Notes of Decisions
Cited in 2 cases, 1982–2005 · leading case: Irving Pulp & Paper, Ltd. v. State Tax Assessor, 2005 ME 96 (Me. 2005).
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Irving Pulp & Paper, Ltd. v. State Tax Assessor, 2005 ME 96 (Me. 2005). “; see also 36 M.R.S.A. § 5243 (Supp.2003), repealed by P.”
Gordon v. Halperin, 447 A.2d 62 (Me. 1982). “” 36 M.R.S.A. § 5243 (Supp.1981). The Assessor did not learn of the federal change until the Internal Revenue Service notified him in July, 1979.”
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