§4079. Civil action by State; bond
Personal representatives are liable to the State on their administration bonds for all taxes assessable under this chapter and interest on those taxes. Whenever no administration bond is otherwise required, and except as otherwise provided in this section, the Probate Court, notwithstanding any provision of Title 18‑C, shall require a bond payable to the court sufficient to secure the payment of all estate taxes and interest conditioned in substance to pay all estate taxes due to the State from the estate of the deceased with interest thereon. A bond to secure the payment of estate taxes is not required when the Probate Court finds that any estate tax due and to become due the State is reasonably secured by the lien upon real estate as provided in this chapter or by any other adequate security. An action for the recovery of estate taxes and interest lies on either of the bonds. [PL 2017, c. 402, Pt. C, §104 (AMD); PL 2019, c. 417, Pt. B, §14 (AFF).]
SECTION HISTORY
PL 1981, c. 451, §7 (NEW). PL 1981, c. 706, §31 (AMD). PL 2007, c. 154, §1 (AMD). PL 2017, c. 402, Pt. C, §104 (AMD). PL 2017, c. 402, Pt. F, §1 (AFF). PL 2019, c. 417, Pt. B, §14 (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 Records; statements and returns; rules (REPEALED)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 State Tax Assessor to administer law (REPEALED)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 Preparation of forms and making of rules by State Tax Assessor (REPEALED)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