Maine Statutes
§ 36 §3914 — Arbitration agreement
Maine § 36 §3914
JurisdictionMaine
Title 36TAXATION
Part 6INHERITANCE, SUCCESSION AND ESTATE TAXES
Ch. 569INTERSTATE ARBITRATION
This text of Maine § 36 §3914 (Arbitration agreement) is published on Counsel Stack Legal Research, covering Maine primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Me. Rev. Stat. tit. 36, § 36 §3914 (2026).
Text
When the assessor claims that a decedent was domiciled in this State at the time of the decedent's death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the assessor may with the approval of the Attorney General make a written agreement with the other taxing authorities and with the personal representative to submit the controversy to the decision of a board consisting of one or any uneven number of arbitrators. The personal representative may make the agreement. The parties to the agreement shall select the arbitrator or arbitrators.
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Legislative History
PL 1983, c. 480, Pt. A, §59 (AMD). RR 2025, c. 1, Pt. F, §5 (COR).
Nearby Sections
15
§ 36 §3911
Short title§ 36 §3912
State defined§ 36 §3913
Interpretation of provisions§ 36 §3914
Arbitration agreement§ 36 §3915
Hearings§ 36 §3916
Powers of board§ 36 §3917
Determination of domicile§ 36 §3918
Majority vote§ 36 §3920
Interest and penalties for nonpayment§ 36 §3922
Compensation and expenses§ 36 §3923
Reciprocal application§ 36 §3924
Effective date§ 36 §3981
Short titleCite This Page — Counsel Stack
Bluebook (online)
Maine § 36 §3914, Counsel Stack Legal Research, https://law.counselstack.com/statute/me/36%20%C2%A73914.