§4101. Applicability of provisions
This chapter applies to the estates of persons who die after December 31, 2012. [PL 2011, c. 380, Pt. M, §9 (NEW).]
SECTION HISTORY
PL 2011, c. 380, Pt. M, §9 (NEW).
Structure Maine Revised Statutes
Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES
Chapter 577: MAINE ESTATE TAX AFTER 2012
36 §4101. Applicability of provisions
36 §4103. Tax on estate of resident
36 §4104. Tax on estate of nonresident
36 §4105. Personal representative's liability for tax
36 §4106. Discharge of personal representative's personal liability
36 §4107. Tax due date; filing of return and payment of tax
36 §4108. Extension of due date for payment of tax
36 §4110. Extension of time for filing return
36 §4111. Effect of federal determination
36 §4113. Authority of State Tax Assessor
36 §4114. Amount of tax determined
36 §4115. Authority to make refunds
36 §4116. Appointment of personal representative on probate delay