36 §4075. Amount of tax determined
§4075. Amount of tax determined The State Tax Assessor shall determine the amount of tax due and payable 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 becomes […]
36 §4075-A. Authority to make refunds
§4075-A. 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 return was filed or 3 years from the date the tax was paid, whichever period […]
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 Preparation of forms and making of rules by State Tax Assessor (REPEALED)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 Preparation of forms and making of rules by State Tax Assessor (REPEALED) SECTION HISTORY PL 1981, c. 451, §7 (NEW).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 §4041. State defined
§4041. State defined For the purposes of this chapter the word “state” shall be construed to include any territory of the United States, the District of Columbia and any foreign country.