2.__Federal extension.__When an extension of time is granted within which to file a federal estate tax return, the due date for filing the Maine estate tax return is automatically extended for an equivalent period, as long as payment reasonably estimating the tax due has been made on or before the original payment due date.

Sec. 21. 36 MRSA §4071, sub-§1, ¶E, as enacted by PL 1981, c. 451, §7, is amended to read:

E. The amount of the federal credit for state death taxes allowable to the decedent's estate.

Sec. 22. 36 MRSA §4831, sub-§§2-A and 2-B, as enacted by PL 1989, c. 927, §3, are repealed.

Sec. 23. 36 MRSA §4832, sub-§1, as amended by PL 1989, c. 927, §5, is further amended to read:

1. Imposition. A fee is imposed on the retail sale in this State of new tires, and new lead-acid batteries, new major appliances, new major furniture items, new bathtubs and new mattresses. The fee is in the amount of $1 per tire or lead-acid battery and $5 for major appliances, major furniture items, bathtubs and mattresses. Additionally, fees A fee in the same amounts are amount is imposed on the storage, use or other consumption in this State of tires, and lead-acid batteries, major appliances, major furniture items, bathtubs and mattresses purchased new in this State by the user or purchased out of outside the State by the user unless either of the fees fee imposed by this section has been paid.

Sec. 24. 36 MRSA §4832, sub-§1-A, as enacted by PL 1995, c. 368, Pt. NN, §2, is repealed.

Sec. 25. 36 MRSA §4833, 2nd ¶, as amended by PL 1989, c. 927, §5, is repealed.

Sec. 26. 36 MRSA §5121, as amended by PL 1995, c. 281, §26, is further amended to read:

§5121. Maine taxable income

The Maine taxable income of a resident individual of this State is equal to the individual's federal adjusted gross income