Partnertax.ai
Start free trial →

Maine Revised Statutes Title 36 — Taxation

36 M.R.S. § 4101

Applicability of provisions

Official textlegislature.maine.gov

This chapter applies to the estates of persons who die after December 31, 2012.

Last amended: PL 2011, c. 380, Pt. M, §9 (NEW).

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (19 sections)
  1. 4101 · Applicability of provisions
  2. 4102 · Definitions
  3. 4103 · Tax on estate of resident
  4. 4104 · Tax on estate of nonresident
  5. 4105 · Personal representative's liability for tax
  6. 4106 · Discharge of personal representative's personal liability
  7. 4107 · Tax due date; filing of return and payment of tax
  8. 4108 · Extension of due date for payment of tax
  9. 4109 · Extension of time for payment of estate tax when estate consists…
  10. 4110 · Extension of time for filing return
  11. 4111 · Effect of federal determination
  12. 4112 · Lien for taxes
  13. 4113 · Authority of State Tax Assessor
  14. 4114 · Amount of tax determined
  15. 4115 · Authority to make refunds
  16. 4116 · Appointment of personal representative on probate delay
  17. 4117 · Persons liable
  18. 4118-2 · Civil action by State; bond
  19. 4119 · Annual adjustments for inflation
Full table of contents →