36 §4045. Reciprocity
§4045. Reciprocity This chapter shall apply to the estate of any nonresident decedent if the laws of the state of his domicile contain a provision, of any nature or however expressed, whereby this State is given reasonable assurance of the collection of its death taxes, interest and penalties from the estates of decedents dying domiciled […]
36 §4046. Remission orders allowed
§4046. Remission orders allowed Nothing in this chapter shall be construed to prevent a probate court from ordering the remission of any intangible personal property belonging to the estate of a nonresident decedent which is being administered in this State, and such probate court is authorized to order such remission whenever good cause is shown […]
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. […]
36 §4064-A. Tax on estate of nonresident
§4064-A. Tax on estate of nonresident 1. Amount. 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 during the calendar year 2002 and who at the time of death was not a resident of this State. When real or […]
36 §4065. Personal representative’s liability for tax
§4065. Personal representative’s liability for tax 1. Payment of tax. The tax imposed by this chapter shall be paid by the personal representative to the extent of assets subject to his control. The State Tax Assessor may accept payment of estate taxes in works of art in accordance with Title 27, chapter 2, subchapter II. […]
36 §4066. Discharge of personal representative’s personal liability
§4066. 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 State Tax Assessor may require, to the assessor for determination of the amount of the tax and discharge […]