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. A taxpayer required to make and file such a return shall, without assessment, notice or demand, pay any tax due thereon to the assessor on or before the date fixed for filing such return determined without regard to any extension of time for filing the return.

Sec. 18. 36 MRSA §5227-A is enacted to read:

§5227-A.__Requirement to file amended Maine returns

1.__Amended return required.__A taxpayer shall file an amended Maine return as required in this Part whenever the taxpayer files an amended federal return affecting the taxpayer's liability under this Part, whenever the Internal Revenue Service changes or corrects any item affecting the taxpayer's liability under this Part or whenever for any reason there is a change or correction affecting the taxpayer's liability under this Part.

2.__Amended return filed.__The amended Maine return must be filed within 90 days of the final determination of the change or correction or the filing of the federal amended return.

3.__Contents of amended return.__The amended Maine return must indicate the change or correction and the reason for that change or correction. The amended return constitutes an admission as to the correctness of the change unless the taxpayer includes with the return a written explanation of the reason the change or correction is erroneous. If the taxpayer files an amended federal return, a copy of the amended federal return must be attached to the amended Maine return.

4.__Additional requirements.__The State Tax Assessor may require additional information to be filed with the amended Maine return. The assessor may prescribe exceptions to the requirements of this section.

Sec. 19. 36 MRSA §5243, as repealed and replaced by PL 1991, c. 546, §35, is repealed.

Sec. 20. 36 MRSA §5278, sub-§4, as amended by PL 1989, c. 508, §24, is further amended to read:

4. Notice of change or correction. If a taxpayer is required by section 5243 5227-A to file an amended Maine return, a claim for credit or refund of any resulting overpayment of the