GroundRules
36 M.R.S. §3917: Determination of domicile
Where this section sits in the code
- TITLE 36: TAXATION
- PART 6: INHERITANCE, SUCCESSION AND ESTATE TAXES
- CHAPTER 569: INTERSTATE ARBITRATION
The board shall, by majority vote, determine the domicile of the decedent at the time of the decedent's death. This determination is final for purposes of imposing and collecting death taxes but for no other purpose.
Collected 2026-09-04T15:12:40Z. Source file · JSON