Maine Statutes
§ 36 §4118-2 — Civil action by State; bond
Maine·Title 36 TAXATION·Part 6 INHERITANCE, SUCCESSION AND ESTATE TAXES·Ch. 577 MAINE ESTATE TAX AFTER 2012
Personal representatives are liable to the State on their administration bonds for all taxes assessable under this chapter and interest on those taxes. If no administration bond is otherwise required and except as otherwise provided in this section, the Probate Court, notwithstanding any provision of Title 18‑C, shall require a bond payable to the court sufficient to secure the payment of all estate taxes and interest conditioned in substance to pay all estate taxes due to the State from the estate of the deceased with interest thereon. A bond to secure the payment of estate taxes is not required when the Probate Court finds that any estate tax due and to become due the State is reasonably secured by the lien upon real estate as provided in this chapter or by any other adequate security. A
Free access — add to your briefcase to read the full text and ask questions with AI
Maine § 36 §4118-2 (Civil action by State; bond) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
PL 2011, c. 380, Pt. M, §9 (NEW). PL 2017, c. 402, Pt. C, §105 (AMD). PL 2017, c. 402, Pt. F, §1 (AFF). PL 2019, c. 417, Pt. B, §14 (AFF).