Maine Statutes
§ 36 §4112 — Lien for taxes
Maine·Title 36 TAXATION·Part 6 INHERITANCE, SUCCESSION AND ESTATE TAXES·Ch. 577 MAINE ESTATE TAX AFTER 2012
All property subject to taxes under this chapter, in whatever form of investment it may happen to be, is charged with a lien for all taxes, interest and penalties that are or may become due on that property. The lien does not attach to any property passing by right of survivorship to a surviving joint tenant who was the decedent's spouse on the decedent's date of death. The lien does not attach to any real or personal property after the property has been sold or disposed of for value by the personal representative, trustee or surviving joint tenant. Upon payment of those taxes, interest and penalties due under this chapter or upon determination that no tax is due, the assessor shall upon request execute a discharge of the tax lien for recording in the appropriate registry or registries of
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Legislative History
PL 2011, c. 380, Pt. M, §9 (NEW). PL 2013, c. 331, Pt. A, §3 (AMD). PL 2013, c. 331, Pt. A, §6 (AFF).
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