Maine Statutes
§ 36 §4116 — Appointment of personal representative on probate delay
Maine·Title 36 TAXATION·Part 6 INHERITANCE, SUCCESSION AND ESTATE TAXES·Ch. 577 MAINE ESTATE TAX AFTER 2012
If, upon the death of a person leaving an estate that may be liable to pay tax under this chapter, a will is not offered for probate or an application for administration is not made within 6 months after the date of death or if the personal representative does not qualify within that period, the Probate Court, upon application by the assessor, may appoint a personal representative. Nothing may prevent the assessor from petitioning for appointment within 6 months after the date of death, if in the opinion of the assessor that action is necessary.
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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