For application of the tax to estates and trusts, see chapter 809, for application to partnerships, chapter 815.
Me. Rev. Stat. tit. 36, § 5112
Cross references
P&SL 1969, c. 154, §F/§1 (NEW).
Official source: Maine Legislature. Reproduced from public-domain Maine statutes; confirm against the official source for the current text. Not legal advice.