§4075. Amount of tax determined
The State Tax Assessor shall determine the amount of tax due and payable upon any estate or part of that estate. If, after determination and certification of the full amount of the tax upon an estate or any interest in or part of an estate, the estate receives or becomes entitled to property in addition to that shown in the estate tax return filed with the assessor or the United States Internal Revenue Service changes any item increasing the estate's liability shown in the Maine estate tax return filed with the assessor, the personal representative shall within 180 days of any receipt, entitlement or change file an amended Maine estate tax return. The assessor shall determine the amount of additional tax and shall certify the amount due, including interest and penalties, to the person by whom the tax is payable. [PL 2011, c. 1, Pt. CC, §2 (AMD); PL 2011, c. 1, Pt. CC, §5 (AFF).]
SECTION HISTORY
PL 1981, c. 451, §7 (NEW). PL 2007, c. 693, §30 (AMD). PL 2011, c. 1, Pt. CC, §2 (AMD). PL 2011, c. 1, Pt. CC, §5 (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 Records; statements and returns; rules (REPEALED)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 State Tax Assessor to administer law (REPEALED)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 Preparation of forms and making of rules by State Tax Assessor (REPEALED)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