Chapter 577 - MAINE ESTATE TAX AFTER 2012
- Section 4101 - Applicability of provisions
- Section 4102 - Definitions
- Section 4103 - Tax on estate of resident
- Section 4104 - Tax on estate of nonresident
- Section 4105 - Personal representative's liability for tax
- Section 4106 - Discharge of personal representative's personal liability
- Section 4107 - Tax due date; filing of return and payment of tax
- Section 4108 - Extension of due date for payment of tax
- Section 4109 - Extension of time for payment of estate tax when estate consists largely of interest in closely held business
- Section 4110 - Extension of time for filing return
- Section 4111 - Effect of federal determination
- Section 4112 - Lien for taxes
- Section 4113 - Authority of State Tax Assessor
- Section 4114 - Amount of tax determined
- Section 4115 - Authority to make refunds
- Section 4116 - Appointment of personal representative on probate delay
- Section 4117 - Persons liable
- Section 4118 - Civil action by State; bond
- Section 4119 - Annual adjustments for inflation