There Is a Newer Version
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the Maine Revised Statutes
2012 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 573: RECIPROCITY IN COLLECTION
36 §4041. State defined
Universal Citation:
36 ME Rev Stat § 4041 (2012 through 125th Legis)
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Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES
§4041. State defined
For the purposes of this chapter the word "state" shall be construed to include any territory of the United States, the District of Columbia and any foreign country.
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