Home/Maine/Statutes/Title 36: TAXATION/Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES/Ch. 577: MAINE ESTATE TAX AFTER 2012/§ 36 §4101
Maine Statutes

§ 36 §4101 — Applicability of provisions

Maine § 36 §4101
JurisdictionMaine
Title 36TAXATION
Part 6INHERITANCE, SUCCESSION AND ESTATE TAXES
Ch. 577MAINE ESTATE TAX AFTER 2012

This text of Maine § 36 §4101 (Applicability of provisions) 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 §4101 (2026).

Text

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 §4105
Personal representative's liability for tax
§ 36 §4106
Discharge of personal representative's personal liability
§ 36 §4107
Tax due date; filing of return and payment of tax
§ 36 §4108
Extension of due date for payment of tax
§ 36 §4109
Extension of time for payment of estate tax when estate consists largely of interest in closely held business
§ 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
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Bluebook (online)
Maine § 36 §4101, Counsel Stack Legal Research, https://law.counselstack.com/statute/me/36%20%C2%A74101.