MAINE ESTATE TAX AFTER 2012

  1. Law
  2. Maine Revised Statutes
  3. TAXATION
  4. INHERITANCE, SUCCESSION AND ESTATE TAXES
  5. MAINE ESTATE TAX AFTER 2012

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Section
36 §4101

Applicability of provisions

Section
36 §4102

Definitions

Section
36 §4103

Tax on estate of resident

Section
36 §4104

Tax on estate of nonresident

Section
36 §4105

Personal representative's liability for tax

Section
36 §4106

Discharge of personal representative's personal liability

Section
36 §4107

Tax due date; filing of return and payment of tax

Section
36 §4108

Extension of due date for payment of tax

Section
36 §4109

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

Section
36 §4110

Extension of time for filing return

Section
36 §4111

Effect of federal determination

Section
36 §4112

Lien for taxes

Section
36 §4113

Authority of State Tax Assessor

Section
36 §4114

Amount of tax determined

Section
36 §4115

Authority to make refunds

Section
36 §4116

Appointment of personal representative on probate delay

Section
36 §4117

Persons liable

Section
36 §4118

Civil action by State; bond

Section
36 §4119

Annual adjustments for inflation