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 §4071. Effect of federal determination
§4071. Effect of federal determination 1. Final federal determination. Except as provided in subsection 1‑A, 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 §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 §4072. Lien for taxes
§4072. 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 §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 §4073. State Tax Assessor to administer law (REPEALED)
§4073. State Tax Assessor to administer law (REPEALED) SECTION HISTORY PL 1981, c. 451, §7 (NEW). PL 1981, c. 706, §28 (RP).
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 §4074. Authority of State Tax Assessor
§4074. Authority of State Tax Assessor The State Tax 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 […]
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. […]