Maine Revised Statutes
TITLE 36: TAXATION
Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES

36 §3403. Inspection of documents filed with State Tax Assessor (REPEALED) - §3403. Inspection of documents filed with State Tax Assessor (REPEALED)...

36 §3404. Lien for taxes (REPEALED) - §3404. Lien for taxes (REPEALED) SECTION HISTORY PL 1979, c....

Chapter 553: PROPERTY TAXABLE (REPEALED)

36 §3461. Property taxable; exemptions (REPEALED) - §3461. Property taxable; exemptions (REPEALED) SECTION HISTORY PL 1975, c....

36 §3462. Tax on Class A (REPEALED) - §3462. Tax on Class A (REPEALED) SECTION HISTORY PL 1975,...

36 §3463. Tax on Class B (REPEALED) - §3463. Tax on Class B (REPEALED) SECTION HISTORY PL 1975,...

36 §3464. Tax on Class C (REPEALED) - §3464. Tax on Class C (REPEALED) SECTION HISTORY PL 1975,...

36 §3465. All property deemed single interest (REPEALED) - §3465. All property deemed single interest (REPEALED) SECTION HISTORY PL...

36 §3466. General powers of appointment (REPEALED) - §3466. General powers of appointment (REPEALED) SECTION HISTORY PL 1997,...

36 §3467. Nonresidents; deductions (REPEALED) - §3467. Nonresidents; deductions (REPEALED) SECTION HISTORY PL 1983, c. 480,...

36 §3468. -- exemptions (REPEALED) - §3468. -- exemptions (REPEALED) SECTION HISTORY PL 1997, c. 668,...

36 §3469. Bequests to personal representatives or trustees (REPEALED) - §3469. Bequests to personal representatives or trustees (REPEALED) SECTION HISTORY...

36 §3470. Transfer in contemplation of death (REPEALED) - §3470. Transfer in contemplation of death (REPEALED) SECTION HISTORY PL...

36 §3471. Phase down of tax (REPEALED) - §3471. Phase down of tax (REPEALED) SECTION HISTORY PL 1981,...

Chapter 555: POWERS AND DUTIES OF STATE TAX ASSESSOR (REPEALED)

36 §3521. Tax Assessor to administer law; absence or disability (REPEALED) - §3521. Tax Assessor to administer law; absence or disability (REPEALED)...

36 §3522. Authority of State Tax Assessor (REPEALED) - §3522. Authority of State Tax Assessor (REPEALED) SECTION HISTORY PL...

36 §3523. Value of property determined; appeal (REPEALED) - §3523. Value of property determined; appeal (REPEALED) SECTION HISTORY PL...

36 §3524. Amount of tax determined (REPEALED) - §3524. Amount of tax determined (REPEALED) SECTION HISTORY PL 1983,...

36 §3525. Preparation of forms and making of rules by Tax Assessor (REPEALED) - §3525. Preparation of forms and making of rules by Tax...

36 §3526. Examination of witnesses; attendance (REPEALED) - §3526. Examination of witnesses; attendance (REPEALED) SECTION HISTORY PL 1979,...

36 §3527. Appointment of personal representative on probate delay (REPEALED) - §3527. Appointment of personal representative on probate delay (REPEALED) SECTION...

Chapter 557: DUTIES AND LIABILITIES OF ESTATE REPRESENTATIVES (REPEALED)

36 §3581. Inventory of estate (REPEALED) - §3581. Inventory of estate (REPEALED) SECTION HISTORY PL 1979, c....

36 §3582. Tax deducted before delivery (REPEALED) - §3582. Tax deducted before delivery (REPEALED) SECTION HISTORY PL 1979,...

36 §3583. Information incomplete or withheld (REPEALED) - §3583. Information incomplete or withheld (REPEALED) SECTION HISTORY PL 1979,...

36 §3584. Accounts not allowed until tax paid; exceptions (REPEALED) - §3584. Accounts not allowed until tax paid; exceptions (REPEALED) SECTION...

Chapter 559: VALUATION (REPEALED)

36 §3631. Time of valuation (REPEALED) - §3631. Time of valuation (REPEALED) SECTION HISTORY PL 1997, c....

36 §3632. Value of share of joint owners (REPEALED) - §3632. Value of share of joint owners (REPEALED) SECTION HISTORY...

36 §3633. Consideration for inter vivos transfer (REPEALED) - §3633. Consideration for inter vivos transfer (REPEALED) SECTION HISTORY PL...

36 §3634. Estates in remainder (REPEALED) - §3634. Estates in remainder (REPEALED) SECTION HISTORY PL 1997, c....

36 §3635. Settlement where computation impossible or persons unknown (REPEALED) - §3635. Settlement where computation impossible or persons unknown (REPEALED) SECTION...

36 §3636. Settlement required (REPEALED) - §3636. Settlement required (REPEALED) SECTION HISTORY PL 1983, c. 480,...

Chapter 561: PAYMENT AND LIABILITY FOR TAX (REPEALED)

36 §3681. Due date (REPEALED) - §3681. Due date (REPEALED) SECTION HISTORY PL 1973, c. 224,...

36 §3682. Deposits (REPEALED) - §3682. Deposits (REPEALED) SECTION HISTORY PL 1997, c. 668, §26...

36 §3683. Interest (REPEALED) - §3683. Interest (REPEALED) SECTION HISTORY PL 1977, c. 679, §25...

36 §3684. Persons liable (REPEALED) - §3684. Persons liable (REPEALED) SECTION HISTORY PL 1983, c. 480,...

36 §3685. Legacies chargeable to realty (REPEALED) - §3685. Legacies chargeable to realty (REPEALED) SECTION HISTORY PL 1983,...

36 §3686. Civil action by State; bond (REPEALED) - §3686. Civil action by State; bond (REPEALED) SECTION HISTORY PL...

36 §3687. Sale of realty to pay taxes (REPEALED) - §3687. Sale of realty to pay taxes (REPEALED) SECTION HISTORY...

36 §3688. Payment of taxes in inheritance of works of art (REPEALED) - §3688. Payment of taxes in inheritance of works of art...

Chapter 563: ESTATE TAX (REPEALED)

36 §3741. Additional tax; rate (REPEALED) - §3741. Additional tax; rate (REPEALED) SECTION HISTORY PL 1997, c....

36 §3742. Due date (REPEALED) - §3742. Due date (REPEALED) SECTION HISTORY PL 1973, c. 625,...

36 §3743. Intent of provisions (REPEALED) - §3743. Intent of provisions (REPEALED) SECTION HISTORY PL 1995, c....

36 §3744. Exceptions (REPEALED) - §3744. Exceptions (REPEALED) SECTION HISTORY PL 1997, c. 668, §26...

36 §3745. Inheritance tax law as applicable to estate tax law (REPEALED) - §3745. Inheritance tax law as applicable to estate tax law...

Chapter 565: ABATEMENT AND REFUNDS (REPEALED)

36 §3801. Petition for abatement (REPEALED) - §3801. Petition for abatement (REPEALED) SECTION HISTORY PL 1969, c....

36 §3802. Refunds (REPEALED) - §3802. Refunds (REPEALED) SECTION HISTORY PL 1983, c. 480, §A57...

Chapter 567: REPORTS

36 §3851. Reports by banks and building and loan companies (REPEALED) - §3851. Reports by banks and building and loan companies (REPEALED)...

36 §3852. Registers of probate report to State Tax Assessor (REPEALED) - §3852. Registers of probate report to State Tax Assessor (REPEALED)...

Chapter 569: INTERSTATE ARBITRATION

36 §3911. Short title - §3911. Short title This chapter may be cited as the...

36 §3912. State defined - §3912. State defined As used in this chapter, the word...

36 §3913. Interpretation of provisions - §3913. Interpretation of provisions This chapter shall be so interpreted...

36 §3914. Arbitration agreement - §3914. Arbitration agreement When the State Tax Assessor claims that...

36 §3915. Hearings - §3915. Hearings The board shall hold hearings at such times...

36 §3916. Powers of board - §3916. Powers of board The board shall have power to...

36 §3917. Determination of domicile - §3917. Determination of domicile The board shall, by majority vote,...

36 §3918. Majority vote - §3918. Majority vote Except as provided in section 3916 in...

36 §3919. Filing of determination of domicile and other documents - §3919. Filing of determination of domicile and other documents The...

36 §3920. Interest and penalties for nonpayment (REPEALED) - §3920. Interest and penalties for nonpayment (REPEALED) SECTION HISTORY PL...

36 §3921. Compromise by parties to arbitration agreement - §3921. Compromise by parties to arbitration agreement Nothing contained herein...

36 §3922. Compensation and expenses - §3922. Compensation and expenses The compensation and expenses of the...

36 §3923. Reciprocal application - §3923. Reciprocal application This chapter shall apply only to cases...

36 §3924. Effective date - §3924. Effective date This chapter shall apply to estates of...

Chapter 571: INTERSTATE COMPROMISE

36 §3981. Short title - §3981. Short title This chapter may be cited as the...

36 §3982. State defined - §3982. State defined As used in this chapter, the word...

36 §3983. Interpretation of provisions - §3983. Interpretation of provisions This chapter shall be so interpreted...

36 §3984. Filing of compromise agreement; interest or penalty for nonpayment - §3984. Filing of compromise agreement; interest or penalty for nonpayment...

36 §3985. Effective date - §3985. Effective date This chapter shall apply to estates of...

Chapter 573: RECIPROCITY IN COLLECTION

36 §4041. State defined - §4041. State defined For the purposes of this chapter the...

36 §4042. Proof of payment filed in Probate Court - §4042. Proof of payment filed in Probate Court At any...

36 §4043. Form of proof; failure to file - §4043. Form of proof; failure to file The proof required...

36 §4044. Violations - §4044. Violations Unless either section 4042 or 4043 shall have...

36 §4045. Reciprocity - §4045. Reciprocity This chapter shall apply to the estate of...

36 §4046. Remission orders allowed - §4046. Remission orders allowed Nothing in this chapter shall be...

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...

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...

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Maine Revised Statutes TITLE 36: TAXATION Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES

Maine Revised Statutes
TITLE 36: TAXATION
Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES