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 amount of tax not paid by the due date. 2. Return required. The personal representative shall file a Maine estate tax return whenever: 3. No tax liability. In all cases where a Maine estate tax return is not required to be filed: