§4112. Lien for taxes
All property subject to taxes under this chapter, in whatever form of investment it may happen to be, is charged with a lien for all taxes, interest and penalties that are or may become due on that property. The lien does not attach to any property passing by right of survivorship to a surviving joint tenant who was the decedent's spouse on the decedent's date of death. The lien does not attach to any real or personal property after the property has been sold or disposed of for value by the personal representative, trustee or surviving joint tenant. Upon payment of those taxes, interest and penalties due under this chapter or upon determination that no tax is due, the assessor shall upon request execute a discharge of the tax lien for recording in the appropriate registry or registries of deeds. [PL 2013, c. 331, Pt. A, §3 (AMD); PL 2013, c. 331, Pt. A, §6 (AFF).]
A lien that attaches under this section is released 10 years after the decedent's date of death. [PL 2013, c. 331, Pt. A, §3 (NEW); PL 2013, c. 331, Pt. A, §6 (AFF).]
SECTION HISTORY
PL 2011, c. 380, Pt. M, §9 (NEW). PL 2013, c. 331, Pt. A, §3 (AMD). PL 2013, c. 331, Pt. A, §6 (AFF).
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