GroundRules
36 M.R.S. §4041: State defined
Where this section sits in the code
- TITLE 36: TAXATION
- PART 6: INHERITANCE, SUCCESSION AND ESTATE TAXES
- CHAPTER 573: RECIPROCITY IN COLLECTION
For the purposes of this chapter the word "state" shall be construed to include any territory of the United States, the District of Columbia and any foreign country.
Collected 2026-09-04T15:12:40Z. Source file · JSON