Me. Rev. Stat. tit. 36, ch. 577 – Maine Estate Tax After 2012 | Midpage

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Maine Revised Statutes

Chapter 577

Me. Rev. Stat. tit. 36, ch. 577

Maine Estate Tax After 2012

4101Applicability of provisions 4102Definitions 4103Tax on estate of resident 4104Tax on estate of nonresident 4105Personal representative's liability for tax 4106Discharge of personal representative's personal liability 4107Tax due date; filing of return and payment of tax 4108Extension of due date for payment of tax 4109Extension of time for payment of estate tax when estate consists largely of interest in closely held business 4110Extension of time for filing return 4111Effect of federal determination 4112Lien for taxes 4113Authority of State Tax Assessor 4114Amount of tax determined 4115Authority to make refunds 4116Appointment of personal representative on probate delay 4117Persons liable 4118-2Civil action by State; bond 4119Annual adjustments for inflation