Maine § 36 §4068 Tax due date; filing of return and payment of tax

Maine Statutes

§ 36 §4068 — Tax due date; filing of return and payment of tax

Maine § 36 §4068

Title 36TAXATION

Part 6INHERITANCE, SUCCESSION AND ESTATE TAXES

Ch. 575MAINE ESTATE TAX

This text of Maine § 36 §4068 (Tax due date; filing of return and payment of tax) 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 §4068 (2026).

Text

1.Date due. Except as otherwise provided by this chapter, a return required by this section is due 9 months after the date of the decedent's death and any tax due under this chapter is due at the same time. Interest accrues on any amount of tax not paid by the due date.

2.Return required. The personal representative shall file a Maine estate tax return whenever:

3.No tax liability. In all cases where a Maine estate tax return is not required to be filed:

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1.
Date due.
Except as otherwise provided by this chapter, a return required by this section is due 9 months after the date of the decedent's death and any tax due under this chapter is due at the same time. Interest accrues on any amount of tax not paid by the due date.
2.
Return required.
The personal representative shall file a Maine estate tax return whenever:
3.
No tax liability.
In all cases where a Maine estate tax return is not required to be filed:

Legislative History

PL 1981, c. 451, §7 (NEW). PL 2003, c. 673, §D6 (AMD). PL 2003, c. 673, §D9 (AFF). PL 2005, c. 12, §N3 (AMD). PL 2005, c. 12, §N4 (AFF). PL 2005, c. 218, §43 (AMD). PL 2011, c. 380, Pt. M, §8 (AMD). PL 2011, c. 380, Pt. M, §10 (AFF).