Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 3917
Determination of domicile
Official textlegislature.maine.gov
The board shall, by majority vote, determine the domicile of the decedent at the time of the decedent's death. This determination is final for purposes of imposing and collecting death taxes but for no other purpose.
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In this chapter (14 sections)
- 3911 · Short title
- 3912 · State defined
- 3913 · Interpretation of provisions
- 3914 · Arbitration agreement
- 3915 · Hearings
- 3916 · Powers of board
- 3917 · Determination of domicile
- 3918 · Majority vote
- 3919 · Filing of determination of domicile and other documents
- 3920 · Interest and penalties for nonpayment
- 3921 · Compromise by parties to arbitration agreement
- 3922 · Compensation and expenses
- 3923 · Reciprocal application
- 3924 · Effective date