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

Me. Rev. Stat. tit. 36, § 5270 (2026)

Limitations on assessment

✓ current as of May 2026
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1.  General. 
[PL 1979, c. 378, §39 (RP).]
2.  Omission of more than 25% of income.  If the taxpayer omits from gross income an amount properly includible therein which is in excess of 25% of the amount of gross income stated in the return, an assessment may be made within 6 years after the return was filed. For purposes of this subsection, there shall not be taken into account any amount which is omitted in the return if such amount is disclosed in the return, or in a statement attached to the return, in a manner adequate to apprise the assessor of the nature and amount of such item.  
[PL 1979, c. 378, §40 (AMD).]
3.  No return filed or fraudulent return. 
[PL 1979, c. 378, §41 (RP).]
4.  Failure to report federal change. 
[PL 1979, c. 378, §41 (RP).]
5.  Report of federal change or correction. 
[PL 1979, c. 378, §41 (RP).]
6.  Extension by agreement. 
[PL 1979, c. 378, §41 (RP).]
7.  Time return deemed filed. 
[PL 1979, c. 378, §41 (RP).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 378, §§39-41 (AMD).
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Notes of Decisions
Cited in 3 cases, 1982–2001 · leading case: Stromberg-Carlson Corp. v. State Tax Assessor, 765 A.2d 566 (Me. 2001).
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Stromberg-Carlson Corp. v. State Tax Assessor, 765 A.2d 566 (Me. 2001). “We determined that, unlike 36 M.R.S.A. § 5270 (1990) that contains additional language “in a manner adequate to apprise the assessor of the nature and amount of such item,” “section 141(2)(A) contains no language precluding the extension of the limitations period if .”
Koch Refining Co. v. State Tax Assessor, 1999 ME 35 (Me. 1999). · cites it 2× “§ 141(2)(A) (1990) in concluding that it did not extend the limitations period to allow the Assessor to validly assess income tax deficiencies for 1987 and 1989, and (2) erred in concluding that the extender provision of 36 M.R.S.A. § 5270(2) (1990) did not apply to allow a…”
Gordon v. Halperin, 447 A.2d 62 (Me. 1982). “The statute of limitations in effect during the taxable years and also at the time of *63 the federal change was 36 M.R.S.A. § 5270 (1978); that in force since September 14, 1979, including the date of the assessment, is 36 M.”
— Me. Rev. Stat. tit. 36, § 5270(2) — 1 case
Koch Refining Co. v. State Tax Assessor, 1999 ME 35 (Me. 1999). “§ 141(2)(A) (1990) in concluding that it did not extend the limitations period to allow the Assessor to validly assess income tax deficiencies for 1987 and 1989, and (2) erred in concluding that the extender provision of 36 M.R.S.A. § 5270(2) (1990) did not apply to allow a…”
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