94-073 C.M.R. ch. 551
SUMMARY: To clarify rules and regulations regarding acceptance of works of art from estates in lieu of estate taxes.
Pursuant to 27 MRSA §91, et. seq., the Maine State Museum is authorized to accept works of art on behalf of the State of Maine. The Commission will be using the values established for tax purposes by the Bureau of Taxation in fulfilling its responsibilities under 27 MRSA §93.2. This law encourages not only citizen investment in the State's cultural resources as regards art, but also the preservation and retention by the state of historical artifacts.
A. Offers. Inquiries and offers will be directed by the Commission to the Director of the Maine State Museum for investigation of the suitability of the offer. Periodic reports will be made to the Collections Committee of the State Museum Commission.
The Director will seek the advice of the Maine Commission on the Arts and the Humanities and secure whatever other advice and consultation is deemed necessary to support his recommendations to the Collections Committee of the Maine State Museum Commission.
B. Commission Decision. Upon report of the Collections Committee, the Maine State Museum Commission will issue a decision.
1. Favorable Decision. If the decision is to accept a particular payment in property, this decision will be conveyed immediately to the Maine Office of Taxation for their review and decision.
2. Negative Decision. If the decision is not to accept a proffered payment in property, this decision will be final and not subject to appeal.
C. Acceptance of Items. All 'Works of Art' accepted as part of this law shall be accessioned into the collections of the Maine State Museum in accordance with 05-073 CMR 505.
Disposition of museum collections acquired under this law, and through application of these Administrative Procedures, shall be governed by 05-073 CMR 505.
STATUTORY AUTHORITY: 27 MRSA §85.3
January 11, 1980
March 19, 1997
January 28, 1999 - converted to Microsoft Word.