MAINE ESTATE TAX

  1. Law
  2. Maine Revised Statutes
  3. TAXATION
  4. INHERITANCE, SUCCESSION AND ESTATE TAXES
  5. MAINE ESTATE TAX

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Section
36 §4061

Applicability of provisions

Section
36 §4062

Definitions

Section
36 §4063

Tax on estate of resident

Section
36 §4063-A

Tax on estate of resident

Section
36 §4064

Tax on estate of nonresident

Section
36 §4064-A

Tax on estate of nonresident

Section
36 §4065

Personal representative's liability for tax

Section
36 §4066

Discharge of personal representative's personal liability

Section
36 §4067

Records; statements and returns; rules (REPEALED)

Section
36 §4068

Tax due date; filing of return and payment of tax

Section
36 §4069

Extension of due date for payment of tax

Section
36 §4069-A

Extension of time for payment of estate tax when estate consists largely of interest in closely held business

Section
36 §4070

Extension of time for filing return

Section
36 §4071

Effect of federal determination

Section
36 §4072

Lien for taxes

Section
36 §4073

State Tax Assessor to administer law (REPEALED)

Section
36 §4074

Authority of State Tax Assessor

Section
36 §4075

Amount of tax determined

Section
36 §4075-A

Authority to make refunds

Section
36 §4076

Preparation of forms and making of rules by State Tax Assessor (REPEALED)

Section
36 §4077

Appointment of personal representative on probate delay

Section
36 §4078

Persons liable

Section
36 §4079

Civil action by State; bond