The board shall, by majority vote, determine the domicile of the decedent at the time of the decedent's death. This determination is final for purposes of imposing and collecting death taxes but for no other purpose.
Me. Rev. Stat. tit. 36, § 3917
Determination of domicile
Known as the Uniform Act
The act spans §§ 3911–3985 (19 sections).
RR 2025, c. 1, Pt
Official source: Maine Legislature. Reproduced from public-domain Maine statutes; confirm against the official source for the current text. Not legal advice.