{"data":{"id":"us-me/36-m.r.s.-3982","jurisdiction":"us-me","citation":"36 M.R.S. §3982","heading":"State defined","body":"As used in this chapter, the word \"state\" means any state, territory or possession of the United States and the District of Columbia.","path":["TITLE 36: TAXATION","PART 6: INHERITANCE, SUCCESSION AND ESTATE TAXES","CHAPTER 571: INTERSTATE COMPROMISE"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec3982.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"934a8fa7826cf420466a8c4a14543b5be4f9976569bb80c79921d2dc4757be91","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-3981","next":"us-me/36-m.r.s.-3983"},"notice":"GroundRules: Original legal text. Not legal advice."}