36 §4067. Records; statements and returns; rules (REPEALED)
§4067. Records; statements and returns; rules (REPEALED) SECTION HISTORY PL 1981, c. 451, §7 (NEW). PL 1981, c. 706, §27 (RP).
36 §4068. Tax due date; filing of return and payment of tax
§4068. Tax due date; filing of return and payment of tax 1. Date due. Except as otherwise provided by this chapter, a return required by this section is due 9 months after the date of the decedent’s death and any tax due under this chapter is due at the same time. Interest accrues on any […]
36 §4069. Extension of due date for payment of tax
§4069. Extension of due date for payment of tax The State Tax Assessor may extend the time for payment of the tax or any part of the tax for a reasonable period of time not to exceed one year from the date fixed for payment and may grant successive extensions. The aggregate of extensions with […]
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 estate consists largely of interest in closely held business 1. Deferred payment arrangement. If the Internal Revenue Service has approved a federal estate tax deferral and installment payment arrangement under Section 6166 of the Code, the personal representative may elect a similar deferred payment arrangement […]
36 §4070. Extension of time for filing return
§4070. Extension of time for filing return 1. General. The State Tax Assessor may grant a reasonable extension of time for filing a return required by this chapter, on terms and conditions the assessor may require, as long as payment reasonably estimating the tax due has been made on or before the original payment due […]
36 §4061. Applicability of provisions
§4061. Applicability of provisions This chapter applies to the estates of persons who die after June 30, 1986 and before January 1, 2013. [PL 2011, c. 380, Pt. M, §3 (AMD); PL 2011, c. 380, Pt. M, §10 (AFF).] SECTION HISTORY PL 1981, c. 451, §7 (NEW). PL 2011, c. 380, Pt. M, §3 […]
36 §4062. Definitions
§4062. Definitions As used in this chapter, unless the context indicates otherwise, the following terms have the following meanings. [PL 1981, c. 451, §7 (NEW).] 1. Code. [PL 1987, c. 504, §4 (RP).] 1-A. Federal credit. “Federal credit” has the following meanings: A. For the estates of decedents dying after December 31, 2002, […]
36 §4063. Tax on estate of resident
§4063. Tax on estate of resident A tax is imposed upon the transfer of the estate of every person who dies on or after January 1, 2002 and who, at the time of death, was a resident of this State. The amount of this tax is equal to the federal credit multiplied by a fraction, […]
36 §4063-A. Tax on estate of resident
§4063-A. Tax on estate of resident 1. Amount. A tax is imposed upon the transfer of the estate of a person who dies during the calendar year 2002 and who, at the time of death, was a resident of this State. The amount of this tax is equal to the lesser of: A. The […]
36 §4064. Tax on estate of nonresident
§4064. Tax on estate of nonresident A tax is imposed upon the transfer of real property and tangible personal property situated in this State and held by an individual who dies prior to January 1, 2002 or after December 31, 2002 and who at the time of death was not a resident of this State. […]