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us-me/statute/title-36/chapter-577 — MAINE ESTATE TAX AFTER 2012 · Axiom

Axiom
Maine
Statutes
Title 36

Maine Estate Tax After 2012

19 sections

Applicability of provisions
Definitions
Tax on estate of resident
Tax on estate of nonresident
Personal representative's liability for tax
Discharge of personal representative's personal liability
Tax due date; filing of return and payment of tax
Extension of due date for payment of tax
Extension of time for payment of estate tax when estate consists largely of interest in closely held business
Extension of time for filing return
Effect of federal determination
Lien for taxes
Authority of State Tax Assessor
Amount of tax determined
Authority to make refunds
Appointment of personal representative on probate delay
Persons liable
Civil action by State; bond
Annual adjustments for inflation