Me. Rev. Stat. tit. 36, § 5197 (2025)
The time periods provided for in this subchapter may be extended:
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
[PL 2019, c. 380, §2 (NEW); PL 2019, c. 380, §5 (AFF).]
2. Written agreement By written agreement between the taxpayer and the assessor.
[PL 2019, c. 380, §2 (NEW); PL 2019, c. 380, §5 (AFF).]
PL 2019, c. 380, §2 (NEW). PL 2019, c. 380, §5 (AFF).