Me. Rev. Stat. tit. 36, ch. 575 – Maine Estate Tax | Midpage

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Maine Revised Statutes

Chapter 575

Me. Rev. Stat. tit. 36, ch. 575

Maine Estate Tax

4061Applicability of provisions 4062Definitions 4063Tax on estate of resident 4063-ATax on estate of resident 4064Tax on estate of nonresident 4064-ATax on estate of nonresident 4065Personal representative's liability for tax 4066Discharge of personal representative's personal liability 4068Tax due date; filing of return and payment of tax 4069Extension of due date for payment of tax 4069-AExtension of time for payment of estate tax when estate consists largely of interest in closely held business 4070Extension of time for filing return 4071Effect of federal determination 4072Lien for taxes 4074Authority of State Tax Assessor 4075Amount of tax determined 4075-AAuthority to make refunds 4077Appointment of personal representative on probate delay 4078Persons liable 4079-1Civil action by State; bond