Maine Statutes
§ 36 §3917 — Determination of domicile
Maine·Title 36 TAXATION·Part 6 INHERITANCE, SUCCESSION AND ESTATE TAXES·Ch. 569 INTERSTATE ARBITRATION
The board shall, by majority vote, determine the domicile of the decedent at the time of the decedent's death. This determination is final for purposes of imposing and collecting death taxes but for no other purpose.
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Maine § 36 §3917 (Determination of domicile) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
RR 2025, c. 1, Pt. F, §6 (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 title