Maine Revised Statutes
Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES
Chapter 577: MAINE ESTATE TAX AFTER 2012

36 §4101. Applicability of provisions - §4101. Applicability of provisions This chapter applies to the estates...

36 §4102. Definitions - §4102. Definitions As used in this chapter, unless the context...

36 §4103. Tax on estate of resident - §4103. Tax on estate of resident 1. Imposition of tax....

36 §4104. Tax on estate of nonresident - §4104. Tax on estate of nonresident A tax is imposed...

36 §4105. Personal representative's liability for tax - §4105. Personal representative's liability for tax 1. Payment of tax....

36 §4106. Discharge of personal representative's personal liability - §4106. Discharge of personal representative's personal liability If the personal...

36 §4107. Tax due date; filing of return and payment of tax - §4107. Tax due date; filing of return and payment of...

36 §4108. Extension of due date for payment of tax - §4108. Extension of due date for payment of tax The...

36 §4109. Extension of time for payment of estate tax when estate consists largely of interest in closely held business - §4109. Extension of time for payment of estate tax when...

36 §4110. Extension of time for filing return - §4110. Extension of time for filing return 1. General. The...

36 §4111. Effect of federal determination - §4111. Effect of federal determination 1. Final federal determination. Except...

36 §4112. Lien for taxes - §4112. Lien for taxes All property subject to taxes under...

36 §4113. Authority of State Tax Assessor - §4113. Authority of State Tax Assessor The assessor shall collect...

36 §4114. Amount of tax determined - §4114. Amount of tax determined The assessor shall determine the...

36 §4115. Authority to make refunds - §4115. Authority to make refunds 1. Refund. A personal representative...

36 §4116. Appointment of personal representative on probate delay - §4116. Appointment of personal representative on probate delay If, upon...

36 §4117. Persons liable - §4117. Persons liable Personal representatives, trustees, grantees or donees under...

36 §4118. Civil action by State; bond - §4118. Civil action by State; bond Personal representatives are liable...

36 §4119. Annual adjustments for inflation - §4119. Annual adjustments for inflation Beginning in 2018 and each...