There Is a Newer Version of the Maine Revised Statutes
2016 Maine Revised Statutes
TITLE 36: TAXATION
Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES
Chapter 577: MAINE ESTATE TAX AFTER 2012
- 36 §4101. Applicability of provisions
- 36 §4102. Definitions
- 36 §4103. Tax on estate of resident
- 36 §4104. Tax on estate of nonresident
- 36 §4105. Personal representative's liability for tax
- 36 §4106. Discharge of personal representative's personal liability
- 36 §4107. Tax due date; filing of return and payment of tax
- 36 §4108. Extension of due date for payment of tax
- 36 §4109. Extension of time for payment of estate tax when estate consists largely of interest in closely held business
- 36 §4110. Extension of time for filing return
- 36 §4111. Effect of federal determination
- 36 §4112. Lien for taxes
- 36 §4113. Authority of State Tax Assessor
- 36 §4114. Amount of tax determined
- 36 §4115. Authority to make refunds
- 36 §4116. Appointment of personal representative on probate delay
- 36 §4117. Persons liable
- 36 §4118. Civil action by State; bond
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