STATE STATUTES & CODES
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MAINE STATUTES AND CODES
Chapter 575: MAINE ESTATE TAX
- 36 §4061. Applicability of provisions
- 36 §4062. Definitions
- 36 §4063. Tax on estate of resident
- 36 §4063-A. Tax on estate of resident
- 36 §4064. Tax on estate of nonresident
- 36 §4064-A. Tax on estate of nonresident
- 36 §4065. Personal representative's liability for tax
- 36 §4066. Discharge of personal representative's personal liability
- 36 §4067. Records; statements and returns; rules (REPEALED)
- 36 §4068. Tax due date; filing of return and payment of tax
- 36 §4069. Extension of due date for payment of tax
- 36 §4069-A. Extension of time for payment of estate tax when estate consists largely of interest in closely held business
- 36 §4070. Extension of time for filing return
- 36 §4071. Effect of federal determination
- 36 §4072. Lien for taxes
- 36 §4073. State Tax Assessor to administer law (REPEALED)
- 36 §4074. Authority of State Tax Assessor
- 36 §4075. Amount of tax determined
- 36 §4075-A. Authority to make refunds
- 36 §4076. Preparation of forms and making of rules by State Tax Assessor (REPEALED)
- 36 §4077. Appointment of personal representative on probate delay
- 36 §4078. Persons liable
- 36 §4079. Civil action by State; bond
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