Maine Statutes
§ 36 §4063-A — Tax on estate of resident
1.Amount.
A tax is imposed upon the transfer of the estate of a person who dies during the calendar year 2002 and who, at the time of death, was a resident of this State. The amount of this tax is equal to the lesser of:
2.Values.
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Maine § 36 §4063-A (Tax on estate of resident) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
PL 2001, c. 559, §GG5 (NEW). PL 2001, c. 559, §GG26 (AFF). PL 2005, c. 622, §19 (AMD).
Nearby Sections
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§ 36 §4063
Tax on estate of resident§ 36 §4063-A
Tax on estate of resident