Maine § 36 §4118-2 Civil action by State; bond

Maine Statutes

§ 36 §4118-2 — Civil action by State; bond

Maine § 36 §4118-2

Title 36TAXATION

Part 6INHERITANCE, SUCCESSION AND ESTATE TAXES

Ch. 577MAINE ESTATE TAX AFTER 2012

This text of Maine § 36 §4118-2 (Civil action by State; bond) 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 §4118-2 (2026).

Text

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

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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. An action for the recovery of estate taxes and interest lies on either of the bonds.

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).

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Bluebook (online)

Maine § 36 §4118-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/me/36%20%C2%A74118-2.