Sec. 39. 36 MRSA §4064, first ¶, as amended PL 2003, c. 673, Pt. D, §4, is further amended to read:

A tax is imposed upon the transfer of real property and tangible personal property situated in this State and held by an individual who dies prior to January 1, 2002 or after December 31, 2002 and who at the time of death was not a resident of this State. When real or tangible personal property has been transferred into a trust, the tax imposed by this section applies as if the trust did not exist and the property was personally owned by the decedent. Maine property is subject to the tax imposed by this section to the extent that such property is included in the decedent's federal gross estate. The amount of this tax is a sum equal to that proportion of the federal credit that the value of the decedent's Maine real and tangible personal property taxed in this State that qualifies for the credit bears to the value of the decedent's federal gross estate. All property values under this section are as finally determined for federal estate tax purposes, except that for estates of decedents dying after December 31, 2002 that do not incur a federal estate tax, all property values are as finally determined by the assessor in accordance with the Code as if the estate had incurred a federal estate tax. The share of the federal credit used to determine the amount of a nonresident individual's estate tax under this section is computed without regard to whether the specific real or tangible personal property located in the State is marital deduction property.

Sec. 40. 36 MRSA §4068, as amended by PL 2003, c. 673, Pt. D, §6 and affected by §9, is further amended to read:

§4068. Tax due date; filing of return and payment of tax

1. Date due. The tax imposed by this chapter Except as otherwise provided by this chapter, a return required by this section is due 9 months after the date of the decedent's death and any tax due under this chapter is due at the same time. Interest shall accrue accrues on any amount of tax not paid by that the due date.

2. Returned required. In all cases where there is a Maine estate tax liability, the The personal representative shall pay the tax imposed by this chapter and file a Maine estate tax return within 9 months after the decedent's death. The return must be in the form prescribed by the State Tax Assessor and it must be accompanied by a copy of the federal estate tax return,