Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 4105
Personal representative's liability for tax
Official textlegislature.maine.gov
# 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.
A final account of a personal representative of an estate may not be allowed by the Probate Court unless the personal representative has filed in the Probate Court a certificate of the assessor showing either that the amount of tax has been paid, that payment has been secured as provided in section 4108 or that no tax is due.
Source: view the official text
In this chapter (19 sections)
- 4101 · Applicability of provisions
- 4102 · Definitions
- 4103 · Tax on estate of resident
- 4104 · Tax on estate of nonresident
- 4105 · Personal representative's liability for tax
- 4106 · Discharge of personal representative's personal liability
- 4107 · Tax due date; filing of return and payment of tax
- 4108 · Extension of due date for payment of tax
- 4109 · Extension of time for payment of estate tax when estate consists…
- 4110 · Extension of time for filing return
- 4111 · Effect of federal determination
- 4112 · Lien for taxes
- 4113 · Authority of State Tax Assessor
- 4114 · Amount of tax determined
- 4115 · Authority to make refunds
- 4116 · Appointment of personal representative on probate delay
- 4117 · Persons liable
- 4118-2 · Civil action by State; bond
- 4119 · Annual adjustments for inflation