Maine Revised Statutes
Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES
Chapter 575: MAINE ESTATE TAX

36 §4061. Applicability of provisions - §4061. Applicability of provisions This chapter applies to the estates...

36 §4062. Definitions - §4062. Definitions As used in this chapter, unless the context...

36 §4063. Tax on estate of resident - §4063. Tax on estate of resident A tax is imposed...

36 §4063-A. Tax on estate of resident - §4063-A. Tax on estate of resident 1. Amount. A tax...

36 §4064. Tax on estate of nonresident - §4064. Tax on estate of nonresident A tax is imposed...

36 §4064-A. Tax on estate of nonresident - §4064-A. Tax on estate of nonresident 1. Amount. A tax...

36 §4065. Personal representative's liability for tax - §4065. Personal representative's liability for tax 1. Payment of tax....

36 §4066. Discharge of personal representative's personal liability - §4066. Discharge of personal representative's personal liability If the personal...

36 §4067. Records; statements and returns; rules (REPEALED) - §4067. Records; statements and returns; rules (REPEALED) SECTION HISTORY PL...

36 §4068. Tax due date; filing of return and payment of tax - §4068. Tax due date; filing of return and payment of...

36 §4069. Extension of due date for payment of tax - §4069. Extension of due date for payment of tax The...

36 §4069-A. Extension of time for payment of estate tax when estate consists largely of interest in closely held business - §4069-A. Extension of time for payment of estate tax when...

36 §4070. Extension of time for filing return - §4070. Extension of time for filing return 1. General. The...

36 §4071. Effect of federal determination - §4071. Effect of federal determination 1. Final federal determination. Except...

36 §4072. Lien for taxes - §4072. Lien for taxes All property subject to taxes under...

36 §4073. State Tax Assessor to administer law (REPEALED) - §4073. State Tax Assessor to administer law (REPEALED) SECTION HISTORY...

36 §4074. Authority of State Tax Assessor - §4074. Authority of State Tax Assessor The State Tax Assessor...

36 §4075. Amount of tax determined - §4075. Amount of tax determined The State Tax Assessor shall...

36 §4075-A. Authority to make refunds - §4075-A. Authority to make refunds 1. Refund. A personal representative...

36 §4076. Preparation of forms and making of rules by State Tax Assessor (REPEALED) - §4076. Preparation of forms and making of rules by State...

36 §4077. Appointment of personal representative on probate delay - §4077. Appointment of personal representative on probate delay If, upon...

36 §4078. Persons liable - §4078. Persons liable Personal representatives, trustees, grantees or donees under...

36 §4079. Civil action by State; bond - §4079. Civil action by State; bond Personal representatives are liable...