Chapter 575 - MAINE ESTATE TAX

Section 4061 - Applicability of provisions
Section 4062 - Definitions
Section 4063 - Tax on estate of resident
Section 4063-A - Tax on estate of resident
Section 4064 - Tax on estate of nonresident
Section 4064-A - Tax on estate of nonresident
Section 4065 - Personal representative's liability for tax
Section 4066 - Discharge of personal representative's personal liability
Section 4067 - Records; statements and returns; rules (REPEALED)
Section 4068 - Tax due date; filing of return and payment of tax
Section 4069 - Extension of due date for payment of tax
Section 4069-A - Extension of time for payment of estate tax when estate consists largely of interest in closely held business
Section 4070 - Extension of time for filing return
Section 4071 - Effect of federal determination
Section 4072 - Lien for taxes
Section 4073 - State Tax Assessor to administer law (REPEALED)
Section 4074 - Authority of State Tax Assessor
Section 4075 - Amount of tax determined
Section 4075-A - Authority to make refunds
Section 4076 - Preparation of forms and making of rules by State Tax Assessor (REPEALED)
Section 4077 - Appointment of personal representative on probate delay
Section 4078 - Persons liable
Section 4079 - Civil action by State; bond