36 §4076. Preparation of forms and making of rules by State Tax Assessor (REPEALED)
§4076. Preparation of forms and making of rules by State Tax Assessor (REPEALED) SECTION HISTORY PL 1981, c. 451, §7 (NEW). PL 1981, c. 706, §30 (RP).
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 […]
36 §4078. Persons liable
§4078. 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 shall accrue by survivorship are liable for the taxes imposed by this chapter with interest, as provided, until the taxes are paid. For purposes of […]
36 §4079. Civil action by State; bond
§4079. 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. Whenever 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 §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 […]