Maine § 36 §4071 Effect of federal determination

Maine Statutes

§ 36 §4071 — Effect of federal determination

Maine § 36 §4071

Title 36TAXATION

Part 6INHERITANCE, SUCCESSION AND ESTATE TAXES

Ch. 575MAINE ESTATE TAX

This text of Maine § 36 §4071 (Effect of federal determination) 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 §4071 (2026).

Text

1.Final federal determination. Except as provided in subsection 1‑A, a final federal determination as to any of the following issues also determines the same issue for purposes of the tax under this chapter: 1-A. State determination of certain estates. For deaths occurring on or after July 1, 2008 but before July 1, 2009, the State Tax Assessor is not bound by a final federal determination under subsection 1 if the assessor determines the issue for purposes of tax under this chapter within 2 years of the date the return was filed or the date the return is due, whichever is later.

2.Meaning of final determination. For purposes of this section, a final federal determination means:

3.Items entering computation of tax. If there has been a final federal determination with respect to a decede

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1.
Final federal determination.
Except as provided in subsection 1‑A, a final federal determination as to any of the following issues also determines the same issue for purposes of the tax under this chapter:
1-A.
State determination of certain estates.
For deaths occurring on or after July 1, 2008 but before July 1, 2009, the State Tax Assessor is not bound by a final federal determination under subsection 1 if the assessor determines the issue for purposes of tax under this chapter within 2 years of the date the return was filed or the date the return is due, whichever is later.
2.
Meaning of final determination.
For purposes of this section, a final federal determination means:
3.
Items entering computation of tax.
If there has been a final federal determination with respect to a decedent's federal estate tax, any item, but not its value, entering into the computation of the tax is deemed to have been the subject of the final federal determination, whether or not specifically adjusted thereby.

Legislative History

PL 1981, c. 451, §7 (NEW). PL 2003, c. 390, §21 (AMD). PL 2003, c. 673, §D8 (AMD). PL 2003, c. 673, §D9 (AFF). PL 2005, c. 622, §§22,23 (AMD). PL 2005, c. 622, §33 (AFF). PL 2007, c. 693, §§28, 29 (AMD). PL 2009, c. 213, Pt. E, §5 (AMD). PL 2009, c. 213, Pt. E, §6 (AFF). RR 2025, c. 1, Pt. F, §§12-14 (COR).