Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 4065
Personal representative's liability for tax
# 1.
Payment of tax.
The tax imposed by this chapter must be paid by the personal representative to the extent of assets subject to the personal representative's control. The assessor may accept payment of estate taxes in works of art in accordance with Title 27, chapter 2, subchapter 2 .
# 2.
Certification of payment.
No final account of a personal representative of an estate may be allowed by the Probate Court unless and until the personal representative has filed in the Probate Court a certificate of the State Tax Assessor showing either that the amount of tax has been paid, that payment has been secured as provided in section 4069 or that no tax is due.
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In this chapter (23 sections)
- 4061 · Applicability of provisions
- 4062 · Definitions
- 4063 · Tax on estate of resident
- 4063-A · Tax on estate of resident
- 4064 · Tax on estate of nonresident
- 4064-A · Tax on estate of nonresident
- 4065 · Personal representative's liability for tax
- 4066 · Discharge of personal representative's personal liability
- 4067 · Records; statements and returns; rules
- 4068 · Tax due date; filing of return and payment of tax
- 4069 · Extension of due date for payment of tax
- 4069-A · Extension of time for payment of estate tax when estate…
- 4070 · Extension of time for filing return
- 4071 · Effect of federal determination
- 4072 · Lien for taxes
- 4073 · State Tax Assessor to administer law
- 4074 · Authority of State Tax Assessor
- 4075 · Amount of tax determined
- 4075-A · Authority to make refunds
- 4076 · Preparation of forms and making of rules by State Tax Assessor
- 4077 · Appointment of personal representative on probate delay
- 4078 · Persons liable
- 4079-1 · Civil action by State; bond