{"data":{"id":"us-me/36-m.r.s.-3917","jurisdiction":"us-me","citation":"36 M.R.S. §3917","heading":"Determination of domicile","body":"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.","path":["TITLE 36: TAXATION","PART 6: INHERITANCE, SUCCESSION AND ESTATE TAXES","CHAPTER 569: INTERSTATE ARBITRATION"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec3917.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"f15d830dcc89aaeaf22c86d20f75a60b9d204cf7247f8bf5545bc5e0ee72db7c","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-3916","next":"us-me/36-m.r.s.-3918"},"notice":"GroundRules: Original legal text. Not legal advice."}