{"data":{"id":"us-me/36-m.r.s.-4061","jurisdiction":"us-me","citation":"36 M.R.S. §4061","heading":"Applicability of provisions","body":"This chapter applies to the estates of persons who die after June 30, 1986 and before January 1, 2013.","path":["TITLE 36: TAXATION","PART 6: INHERITANCE, SUCCESSION AND ESTATE TAXES","CHAPTER 575: MAINE ESTATE TAX"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec4061.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"c79eeeea7fdb25ba8976d06de32f48b0747359814d6a5f22808449f10ae78e10","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-4046","next":"us-me/36-m.r.s.-4062"},"notice":"GroundRules: Original legal text. Not legal advice."}