Maine Statutes
§ 36 §3917 — Determination of domicile
Maine § 36 §3917
JurisdictionMaine
Title 36TAXATION
Part 6INHERITANCE, SUCCESSION AND ESTATE TAXES
Ch. 569INTERSTATE ARBITRATION
This text of Maine § 36 §3917 (Determination of domicile) 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 §3917 (2026).
Text
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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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 titleCite This Page — Counsel Stack
Bluebook (online)
Maine § 36 §3917, Counsel Stack Legal Research, https://law.counselstack.com/statute/me/36%20%C2%A73917.