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- 36 M.R.S. §3465 · All property deemed single interest
- 36 M.R.S. §3466 · General powers of appointment
- 36 M.R.S. §3467 · Nonresidents; deductions
- 36 M.R.S. §3468 · -- exemptions
- 36 M.R.S. §3469 · Bequests to personal representatives or trustees
- 36 M.R.S. §3470 · Transfer in contemplation of death
- 36 M.R.S. §3471 · Phase down of tax
- 36 M.R.S. §3521 · Tax Assessor to administer law; absence or disability
- 36 M.R.S. §3522 · Authority of State Tax Assessor
- 36 M.R.S. §3523 · Value of property determined; appeal
- 36 M.R.S. §3524 · Amount of tax determined
- 36 M.R.S. §3525 · Preparation of forms and making of rules by Tax Assessor
- 36 M.R.S. §3526 · Examination of witnesses; attendance
- 36 M.R.S. §3527 · Appointment of personal representative on probate delay
- 36 M.R.S. §3581 · Inventory of estate
- 36 M.R.S. §3582 · Tax deducted before delivery
- 36 M.R.S. §3583 · Information incomplete or withheld
- 36 M.R.S. §3584 · Accounts not allowed until tax paid; exceptions
- 36 M.R.S. §3631 · Time of valuation
- 36 M.R.S. §3632 · Value of share of joint owners
- 36 M.R.S. §3633 · Consideration for inter vivos transfer
- 36 M.R.S. §3634 · Estates in remainder
- 36 M.R.S. §3635 · Settlement where computation impossible or persons unknown
- 36 M.R.S. §3636 · Settlement required
- 36 M.R.S. §3681 · Due date
- 36 M.R.S. §3682 · Deposits
- 36 M.R.S. §3683 · Interest
- 36 M.R.S. §3684 · Persons liable
- 36 M.R.S. §3685 · Legacies chargeable to realty
- 36 M.R.S. §3686 · Civil action by State; bond
- 36 M.R.S. §3687 · Sale of realty to pay taxes
- 36 M.R.S. §3688 · Payment of taxes in inheritance of works of art
- 36 M.R.S. §3741 · Additional tax; rate
- 36 M.R.S. §3742 · Due date
- 36 M.R.S. §3743 · Intent of provisions
- 36 M.R.S. §3744 · Exceptions
- 36 M.R.S. §3745 · Inheritance tax law as applicable to estate tax law
- 36 M.R.S. §3801 · Petition for abatement
- 36 M.R.S. §3802 · Refunds
- 36 M.R.S. §3851 · Reports by banks and building and loan companies
- 36 M.R.S. §3852 · Registers of probate report to State Tax Assessor
- 36 M.R.S. §3911 · Short title
- 36 M.R.S. §3912 · State defined
- 36 M.R.S. §3913 · Interpretation of provisions
- 36 M.R.S. §3914 · Arbitration agreement
- 36 M.R.S. §3915 · Hearings
- 36 M.R.S. §3916 · Powers of board
- 36 M.R.S. §3917 · Determination of domicile
- 36 M.R.S. §3918 · Majority vote
- 36 M.R.S. §3919 · Filing of determination of domicile and other documents
- 36 M.R.S. §3920 · Interest and penalties for nonpayment
- 36 M.R.S. §3921 · Compromise by parties to arbitration agreement
- 36 M.R.S. §3922 · Compensation and expenses
- 36 M.R.S. §3923 · Reciprocal application
- 36 M.R.S. §3924 · Effective date
- 36 M.R.S. §3981 · Short title
- 36 M.R.S. §3982 · State defined
- 36 M.R.S. §3983 · Interpretation of provisions
- 36 M.R.S. §3984 · Filing of compromise agreement; interest or penalty for nonpayment
- 36 M.R.S. §3985 · Effective date
- 36 M.R.S. §4041 · State defined
- 36 M.R.S. §4042 · Proof of payment filed in Probate Court
- 36 M.R.S. §4043 · Form of proof; failure to file
- 36 M.R.S. §4044 · Violations
- 36 M.R.S. §4045 · Reciprocity
- 36 M.R.S. §4046 · Remission orders allowed
- 36 M.R.S. §4061 · Applicability of provisions
- 36 M.R.S. §4062 · Definitions
- 36 M.R.S. §4063 · Tax on estate of resident
- 36 M.R.S. §4063-A · Tax on estate of resident
- 36 M.R.S. §4064 · Tax on estate of nonresident
- 36 M.R.S. §4064-A · Tax on estate of nonresident
- 36 M.R.S. §4065 · Personal representative's liability for tax
- 36 M.R.S. §4066 · Discharge of personal representative's personal liability
- 36 M.R.S. §4067 · Records; statements and returns; rules
- 36 M.R.S. §4068 · Tax due date; filing of return and payment of tax
- 36 M.R.S. §4069 · Extension of due date for payment of tax
- 36 M.R.S. §4069-A · Extension of time for payment of estate tax when estate consists largely of interest in closely held business
- 36 M.R.S. §4070 · Extension of time for filing return
- 36 M.R.S. §4071 · Effect of federal determination
- 36 M.R.S. §4072 · Lien for taxes
- 36 M.R.S. §4073 · State Tax Assessor to administer law
- 36 M.R.S. §4074 · Authority of State Tax Assessor
- 36 M.R.S. §4075 · Amount of tax determined
- 36 M.R.S. §4075-A · Authority to make refunds
- 36 M.R.S. §4076 · Preparation of forms and making of rules by State Tax Assessor
- 36 M.R.S. §4077 · Appointment of personal representative on probate delay
- 36 M.R.S. §4078 · Persons liable
- 36 M.R.S. §4079 · Civil action by State; bond
- 36 M.R.S. §4101 · Applicability of provisions
- 36 M.R.S. §4102 · Definitions
- 36 M.R.S. §4103 · Tax on estate of resident
- 36 M.R.S. §4104 · Tax on estate of nonresident
- 36 M.R.S. §4105 · Personal representative's liability for tax
- 36 M.R.S. §4106 · Discharge of personal representative's personal liability
- 36 M.R.S. §4107 · Tax due date; filing of return and payment of tax
- 36 M.R.S. §4108 · Extension of due date for payment of tax
- 36 M.R.S. §4109 · Extension of time for payment of estate tax when estate consists largely of interest in closely held business
- 36 M.R.S. §4110 · Extension of time for filing return
- 36 M.R.S. §4111 · Effect of federal determination