Chapter
MAINE ESTATE TAX
- Me. Rev. Stat. tit. 36, § 4061— Applicability of provisions
- Me. Rev. Stat. tit. 36, § 4062— Definitions
- Me. Rev. Stat. tit. 36, § 4063— Tax on estate of resident
- Me. Rev. Stat. tit. 36, § 4063-A— Tax on estate of resident
- Me. Rev. Stat. tit. 36, § 4064— Tax on estate of nonresident
- Me. Rev. Stat. tit. 36, § 4064-A— Tax on estate of nonresident
- Me. Rev. Stat. tit. 36, § 4065— Personal representative's liability for tax
- Me. Rev. Stat. tit. 36, § 4066— Discharge of personal representative's personal liability
- Me. Rev. Stat. tit. 36, § 4067— Records; statements and returns; rules
- Me. Rev. Stat. tit. 36, § 4068— Tax due date; filing of return and payment of tax
- Me. Rev. Stat. tit. 36, § 4069— Extension of due date for payment of tax
- Me. Rev. Stat. tit. 36, § 4069-A— Extension of time for payment of estate tax when estate consists largely of interest in closely held business
- Me. Rev. Stat. tit. 36, § 4070— Extension of time for filing return
- Me. Rev. Stat. tit. 36, § 4071— Effect of federal determination
- Me. Rev. Stat. tit. 36, § 4072— Lien for taxes
- Me. Rev. Stat. tit. 36, § 4073— State Tax Assessor to administer law
- Me. Rev. Stat. tit. 36, § 4074— Authority of State Tax Assessor
- Me. Rev. Stat. tit. 36, § 4075— Amount of tax determined
- Me. Rev. Stat. tit. 36, § 4075-A— Authority to make refunds
- Me. Rev. Stat. tit. 36, § 4076— Preparation of forms and making of rules by State Tax Assessor
- Me. Rev. Stat. tit. 36, § 4077— Appointment of personal representative on probate delay
- Me. Rev. Stat. tit. 36, § 4078— Persons liable
- Me. Rev. Stat. tit. 36, § 4079-1— Civil action by State; bond