Chapter
MAINE ESTATE TAX AFTER 2012
- Me. Rev. Stat. tit. 36, § 4101— Applicability of provisions
- Me. Rev. Stat. tit. 36, § 4102— Definitions
- Me. Rev. Stat. tit. 36, § 4103— Tax on estate of resident
- Me. Rev. Stat. tit. 36, § 4104— Tax on estate of nonresident
- Me. Rev. Stat. tit. 36, § 4105— Personal representative's liability for tax
- Me. Rev. Stat. tit. 36, § 4106— Discharge of personal representative's personal liability
- Me. Rev. Stat. tit. 36, § 4107— Tax due date; filing of return and payment of tax
- Me. Rev. Stat. tit. 36, § 4108— Extension of due date for payment of tax
- Me. Rev. Stat. tit. 36, § 4109— Extension of time for payment of estate tax when estate consists largely of interest in closely held business
- Me. Rev. Stat. tit. 36, § 4110— Extension of time for filing return
- Me. Rev. Stat. tit. 36, § 4111— Effect of federal determination
- Me. Rev. Stat. tit. 36, § 4112— Lien for taxes
- Me. Rev. Stat. tit. 36, § 4113— Authority of State Tax Assessor
- Me. Rev. Stat. tit. 36, § 4114— Amount of tax determined
- Me. Rev. Stat. tit. 36, § 4115— Authority to make refunds
- Me. Rev. Stat. tit. 36, § 4116— Appointment of personal representative on probate delay
- Me. Rev. Stat. tit. 36, § 4117— Persons liable
- Me. Rev. Stat. tit. 36, § 4118-2— Civil action by State; bond
- Me. Rev. Stat. tit. 36, § 4119— Annual adjustments for inflation