Maine Revised Statutes

Title 36, Chapter  577: MAINE ESTATE TAX AFTER 2012
36 §4101. Applicability of provisions
36 §4102. Definitions
36 §4103. Tax on estate of resident
36 §4104. Tax on estate of nonresident
36 §4105. Personal representative's liability for tax
36 §4106. Discharge of personal representative's personal liability
36 §4107. Tax due date; filing of return and payment of tax
36 §4108. Extension of due date for payment of tax
36 §4109. Extension of time for payment of estate tax when estate consists largely of interest in closely held business
36 §4110. Extension of time for filing return
36 §4111. Effect of federal determination
36 §4112. Lien for taxes
36 §4113. Authority of State Tax Assessor
36 §4114. Amount of tax determined
36 §4115. Authority to make refunds
36 §4116. Appointment of personal representative on probate delay
36 §4117. Persons liable
36 §4118. Civil action by State; bond