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Home » US Law » 2022 Maine Revised Statutes » TITLE 36: TAXATION » Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES » Chapter 575: MAINE ESTATE TAX » 36 §4077. Appointment of personal representative on probate delay

§4077. Appointment of personal representative on probate delay

If, upon the death of a person leaving an estate which may be liable to pay an estate tax, a will is not offered for probate or an application for administration is not made within 6 months after the date of death, or if the personal representative does not qualify within that period, the Probate Court, upon application by the State Tax Assessor, may appoint a personal representative. Nothing may prevent the State Tax Assessor from petitioning for appointment within 6 months after the date of death, if in the opinion of the State Tax Assessor that action is necessary.   [PL 1981, c. 451, §7 (NEW).]

SECTION HISTORY

PL 1981, c. 451, §7 (NEW).