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Maine Revised Statutes Title 36 — Taxation

36 M.R.S. § 4061

Applicability of provisions

Official textlegislature.maine.gov

This chapter applies to the estates of persons who die after June 30, 1986 and before January 1, 2013.

Last amended: PL 1981, c. 451, §7 (NEW). PL 2011, c. 380, Pt. M, §3 (AMD). PL 2011, c. 380, Pt. M, §10 (AFF).

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In this chapter (23 sections)
  1. 4061 · Applicability of provisions
  2. 4062 · Definitions
  3. 4063 · Tax on estate of resident
  4. 4063-A · Tax on estate of resident
  5. 4064 · Tax on estate of nonresident
  6. 4064-A · Tax on estate of nonresident
  7. 4065 · Personal representative's liability for tax
  8. 4066 · Discharge of personal representative's personal liability
  9. 4067 · Records; statements and returns; rules
  10. 4068 · Tax due date; filing of return and payment of tax
  11. 4069 · Extension of due date for payment of tax
  12. 4069-A · Extension of time for payment of estate tax when estate…
  13. 4070 · Extension of time for filing return
  14. 4071 · Effect of federal determination
  15. 4072 · Lien for taxes
  16. 4073 · State Tax Assessor to administer law
  17. 4074 · Authority of State Tax Assessor
  18. 4075 · Amount of tax determined
  19. 4075-A · Authority to make refunds
  20. 4076 · Preparation of forms and making of rules by State Tax Assessor
  21. 4077 · Appointment of personal representative on probate delay
  22. 4078 · Persons liable
  23. 4079-1 · Civil action by State; bond
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