{"data":{"id":"us-me/36-m.r.s.-4101","jurisdiction":"us-me","citation":"36 M.R.S. §4101","heading":"Applicability of provisions","body":"This chapter applies to the estates of persons who die after December 31, 2012.","path":["TITLE 36: TAXATION","PART 6: INHERITANCE, SUCCESSION AND ESTATE TAXES","CHAPTER 577: MAINE ESTATE TAX AFTER 2012"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec4101.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"262658b0bbf58f3fed456ed2a145c3b36192ca7ff40bfe49f4aff39e4cf3cb39","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-4079","next":"us-me/36-m.r.s.-4102"},"notice":"GroundRules: Original legal text. Not legal advice."}