§4061. Applicability of provisions
This chapter applies to the estates of persons who die after June 30, 1986 and before January 1, 2013. [PL 2011, c. 380, Pt. M, §3 (AMD); PL 2011, c. 380, Pt. M, §10 (AFF).]
SECTION HISTORY
PL 1981, c. 451, §7 (NEW). PL 2011, c. 380, Pt. M, §3 (AMD). PL 2011, c. 380, Pt. M, §10 (AFF).
Structure Maine Revised Statutes
Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES
36 §4061. Applicability of provisions
36 §4063. Tax on estate of resident
36 §4063-A. Tax on estate of resident
36 §4064. Tax on estate of nonresident
36 §4064-A. Tax on estate of nonresident
36 §4065. Personal representative's liability for tax
36 §4066. Discharge of personal representative's personal liability
36 §4067. Records; statements and returns; rules (REPEALED)
36 §4068. Tax due date; filing of return and payment of tax
36 §4069. Extension of due date for payment of tax
36 §4070. Extension of time for filing return
36 §4071. Effect of federal determination
36 §4073. State Tax Assessor to administer law (REPEALED)
36 §4074. Authority of State Tax Assessor
36 §4075. Amount of tax determined
36 §4075-A. Authority to make refunds
36 §4076. Preparation of forms and making of rules by State Tax Assessor (REPEALED)
36 §4077. Appointment of personal representative on probate delay