| | | 3. No tax liability. In all cases where there is no | estate tax liability |
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| | | A. If the personal representative makes no election pursuant | | to section 4062, subsection 2-B, the personal | | representative, surviving joint tenant of real estate or any | | other person whose real estate might be subject to a lien | | for taxes pursuant to this chapter may at any time file with | | the assessor in the form prescribed by the assessor a | | statement of the value of the federal gross estate; and |
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| | | B. If the personal representative makes an election pursuant | | to section 4062, subsection 2-B, the personal representative | | shall make such election on a timely filed return. The | | return must be in the form prescribed by the assessor and it | | must be accompanied by a copy of the federal estate tax | | return, if any, and other supporting documentation that the | | assessor may require, including documentation related to an | | election made pursuant to section 4062, subsection 2-B. |
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| | | Sec. 44. 36 MRSA §4365, as amended by PL 2003, c. 705, §6, is | | further amended to read: |
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| | | A tax is imposed on all cigarettes imported into this State or | held in this State by any person for sale at the rate of 47 | | mills for each cigarette. Payment of the tax is evidenced by the | | affixing of stamps to the packages containing the cigarettes. |
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| | | Sec. 45. 36 MRSA §4365-E, sub-§§1 to 3, as enacted by PL 2001, c. 439, | | Pt. SSSS, §2, are amended to read: |
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| | | 1. Stamped rate. Cigarettes stamped at the rate of 37 mills | | per cigarette and held for resale after September 30, 2001 are | subject to tax at the rate of 47 |
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| | | 2. Liability. A person possessing cigarettes for resale is | liable for the difference between the tax rate of 47 | | cigarette and the tax rate of 37 mills per cigarette in effect | | before October 1, 2001. Stamps indicating payment of the tax | | imposed by this section must be affixed to all packages of | | cigarettes held for resale as of October 1, 2001, except that | | cigarettes held in vending machines as of that date do not | | require that stamp. |
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| | | 3. Vending machines. Notwithstanding any other provision of | | this chapter, it is presumed that all cigarette vending machines | | are filled to capacity on October 1, 2001 and that the tax | | imposed by | | this section must be reported on that basis. A |
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