36 §4101. Applicability of provisions

§4101. Applicability of provisions This chapter applies to the estates of persons who die after December 31, 2012.   [PL 2011, c. 380, Pt. M, §9 (NEW).] SECTION HISTORY PL 2011, c. 380, Pt. M, §9 (NEW).

36 §4102. Definitions

§4102. Definitions As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.   [PL 2011, c. 380, Pt. M, §9 (NEW).] 1.  Adjusted federal gross estate.  “Adjusted federal gross estate” means a decedent’s federal gross estate as modified by Maine elective property and the value of all taxable […]

36 §4103. Tax on estate of resident

§4103. Tax on estate of resident 1.  Imposition of tax.  A tax is imposed on the transfer of the Maine taxable estate of every person who, at the time of death, was a resident of this State. The amount of tax is determined as provided in this section.   A. If the Maine taxable estate […]

36 §4104. Tax on estate of nonresident

§4104. Tax on estate of nonresident A tax is imposed on the Maine taxable estate of every person who, at the time of death, was a nonresident. The amount of tax equals the tax computed under section 4103, as if the nonresident were a resident, multiplied by the ratio of the value of that portion […]

36 §4105. Personal representative’s liability for tax

§4105. Personal representative’s liability for tax 1.  Payment of tax.  The tax imposed by this chapter must be paid by the personal representative to the extent of assets subject to the personal representative’s control. The assessor may accept payment of estate taxes in works of art in accordance with Title 27, chapter 2, subchapter 2. […]

36 §4106. Discharge of personal representative’s personal liability

§4106. Discharge of personal representative’s personal liability If the personal representative makes a written application, accompanied by a copy of the final determination of the federal estate tax liability, if any, and other supporting documentation that the assessor may require, to the assessor for determination of the amount of the tax and discharge of personal […]

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

§4107. 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 §4108. Extension of due date for payment of tax

§4108. Extension of due date for payment of tax The 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 respect to […]

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 estate consists largely of interest in closely held business 1.  Deferred payment arrangement.  If the United States Internal Revenue Service has approved a federal estate tax deferral and installment payment arrangement under the Code, Section 6166, the personal representative may elect a similar deferred payment […]

36 §4110. Extension of time for filing return

§4110. Extension of time for filing return 1.  General.  The assessor may grant a reasonable extension of time for filing a return required by this chapter on terms and conditions as the assessor may require as long as payment reasonably estimating the tax due has been made on or before the original payment due date. […]

36 §4111. Effect of federal determination

§4111. Effect of federal determination 1.  Final federal determination.  Except as provided in subsection 2, a final federal determination as to any of the following issues also determines the same issue for purposes of the tax under this chapter:   A. The inclusion in the federal gross estate of any item of property or interest […]

36 §4112. Lien for taxes

§4112. Lien for taxes All property subject to taxes under this chapter, in whatever form of investment it may happen to be, is charged with a lien for all taxes, interest and penalties that are or may become due on that property. The lien does not attach to any property passing by right of survivorship […]

36 §4113. Authority of State Tax Assessor

§4113. Authority of State Tax Assessor The assessor shall collect all taxes, interest and penalties provided by chapter 7 and by this chapter and may institute proceedings of any nature necessary or desirable for that purpose, including proceedings for the removal of personal representatives and trustees who have failed to pay the taxes due from […]

36 §4114. Amount of tax determined

§4114. Amount of tax determined The assessor shall determine the amount of tax due and payable under this chapter upon any estate or part of that estate. If, after determination and certification of the full amount of the tax upon an estate or any interest in or part of an estate, the estate receives or […]

36 §4115. Authority to make refunds

§4115. Authority to make refunds 1.  Refund.  A personal representative or responsible party otherwise liable for the tax imposed by this chapter may request a refund of any tax imposed by this chapter within 3 years from the date the Maine estate tax return was filed or 3 years from the date the tax was […]

36 §4116. Appointment of personal representative on probate delay

§4116. Appointment of personal representative on probate delay If, upon the death of a person leaving an estate that may be liable to pay tax under this chapter, 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 […]

36 §4117. Persons liable

§4117. Persons liable Personal representatives, trustees, grantees or donees under nonexempt conveyances or nonexempt gifts made during the life of the grantor or donor and persons to whom beneficial interests accrue by survivorship are liable for the taxes imposed by this chapter with interest, as provided, until the taxes are paid. For purposes of this […]

36 §4118. Civil action by State; bond

§4118. Civil action by State; bond Personal representatives are liable to the State on their administration bonds for all taxes assessable under this chapter and interest on those taxes. If no administration bond is otherwise required and except as otherwise provided in this section, the Probate Court, notwithstanding any provision of Title 18‑C, shall require […]

36 §4119. Annual adjustments for inflation

§4119. Annual adjustments for inflation Beginning in 2018 and each year thereafter, on or about September 15th, for the estates of decedents who die during the succeeding calendar year, the assessor shall multiply the cost-of-living adjustment by the dollar amount contained in section 4102, subsection 5 applicable to estates of decedents dying on or after […]