Maine Statutes
§ 36 §4101 — Applicability of provisions
Maine·Title 36 TAXATION·Part 6 INHERITANCE, SUCCESSION AND ESTATE TAXES·Ch. 577 MAINE ESTATE TAX AFTER 2012
This chapter applies to the estates of persons who die after December 31, 2012.
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Legislative History
PL 2011, c. 380, Pt. M, §9 (NEW).
Nearby Sections
15
§ 36 §4101
Applicability of provisions§ 36 §4102
Definitions§ 36 §4103
Tax on estate of resident§ 36 §4104
Tax on estate of nonresident§ 36 §4108
Extension of due date for payment of tax§ 36 §4110
Extension of time for filing return§ 36 §4111
Effect of federal determination§ 36 §4112
Lien for taxes§ 36 §4113
Authority of State Tax Assessor§ 36 §4114
Amount of tax determined§ 36 §4115
Authority to make refunds