§4065. Personal representative's liability for tax
1. Payment of tax. The tax imposed by this chapter shall be paid by the personal representative to the extent of assets subject to his control. The State Tax Assessor may accept payment of estate taxes in works of art in accordance with Title 27, chapter 2, subchapter II.
[PL 1981, c. 451, §7 (NEW).]
2. Certification of payment. No final account of a personal representative of an estate may be allowed by the Probate Court unless and until the personal representative has filed in the Probate Court a certificate of the State Tax Assessor showing either that the amount of tax has been paid, that payment has been secured as provided in section 4069 or that no tax is due.
[PL 1981, c. 451, §7 (NEW).]
SECTION HISTORY
PL 1981, c. 451, §7 (NEW).
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 Records; statements and returns; rules (REPEALED)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 State Tax Assessor to administer law (REPEALED)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 Preparation of forms and making of rules by State Tax Assessor (REPEALED)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