§91. Definitions As used in this subchapter, unless the context otherwise indicates, the following terms shall have the following meanings. [PL 1979, c. 526, §2 (NEW).] 1. Commission. “Commission” means the Maine State Museum Commission. [PL 1979, c. 526, §2 (NEW).] 2. Work of art. “Work of art” includes any painting, portrait, mural, […]
§92. Payment of inheritance and estate tax in works of art A decedent’s estate may pay all or part of any tax owed by the decedent’s estate to the State by payment in the form of one or more works of art, subject to section 93. An executor, administrator or trustee shall follow the procedure […]
§93. Procedure for payment in works of art 1. Selection. The executor, administrator or trustee of any estate, desiring to pay all or part of an estate tax or inheritance tax owed the State in one or more works of art, shall notify the commission of his desire to do so. The commission shall, within […]
