reglab/housing_qa huggingface dataset:
36 ME Rev Stat § 3581 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 557: DUTIES AND LIABILITIES OF ESTATE REPRESENTATIVES|36 §3581. Inventory of estate (REPEALED)

 §3581. Inventory of estate (REPEALED)SECTION HISTORY PL 1979, c. 520, §6 (AMD). PL 1979, c. 540, §48 (AMD). PL 1979, c. 663, §222 (RPR). PL 1997, c. 668, §26 (RP).
36 ME Rev Stat § 3582 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 557: DUTIES AND LIABILITIES OF ESTATE REPRESENTATIVES|36 §3582. Tax deducted before delivery (REPEALED)

 §3582. Tax deducted before delivery (REPEALED)SECTION HISTORY PL 1979, c. 540, §49 (AMD). PL 1997, c. 668, §26 (RP).
36 ME Rev Stat § 3583 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 557: DUTIES AND LIABILITIES OF ESTATE REPRESENTATIVES|36 §3583. Information incomplete or withheld (REPEALED)

 §3583. Information incomplete or withheld (REPEALED)SECTION HISTORY PL 1979, c. 378, §27 (RP).
36 ME Rev Stat § 3584 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 557: DUTIES AND LIABILITIES OF ESTATE REPRESENTATIVES|36 §3584. Accounts not allowed until tax paid; exceptions (REPEALED)

 §3584. Accounts not allowed until tax paid; exceptions (REPEALED)SECTION HISTORY PL 1983, c. 480, §A51 (AMD). PL 1997, c. 668, §26 (RP).
36 ME Rev Stat § 3631 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 559: VALUATION|36 §3631. Time of valuation (REPEALED)

 §3631. Time of valuation (REPEALED)SECTION HISTORY PL 1997, c. 668, §26 (RP).
36 ME Rev Stat § 3632 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 559: VALUATION|36 §3632. Value of share of joint owners (REPEALED)

 §3632. Value of share of joint owners (REPEALED)SECTION HISTORY PL 1965, c. 95 (AMD). PL 1975, c. 733, §3 (RPR). PL 1997, c. 668, §26 (RP).
36 ME Rev Stat § 3633 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 559: VALUATION|36 §3633. Consideration for inter vivos transfer (REPEALED)

 §3633. Consideration for inter vivos transfer (REPEALED)SECTION HISTORY PL 1997, c. 668, §26 (RP).
36 ME Rev Stat § 3634 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 559: VALUATION|36 §3634. Estates in remainder (REPEALED)

 §3634. Estates in remainder (REPEALED)SECTION HISTORY PL 1997, c. 668, §26 (RP).
36 ME Rev Stat § 3635 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 559: VALUATION|36 §3635. Settlement where computation impossible or persons unknown (REPEALED)

 §3635. Settlement where computation impossible or persons unknown (REPEALED)SECTION HISTORY PL 1983, c. 480, §A52 (AMD). PL 1997, c. 668, §26 (RP).
36 ME Rev Stat § 3636 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 559: VALUATION|36 §3636. Settlement required (REPEALED)

 §3636. Settlement required (REPEALED)SECTION HISTORY PL 1983, c. 480, §A53 (AMD). PL 1985, c. 783, §15 (RPR). PL 1997, c. 668, §26 (RP).
36 ME Rev Stat § 3681 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 561: PAYMENT AND LIABILITY FOR TAX|36 §3681. Due date (REPEALED)

 §3681. Due date (REPEALED)SECTION HISTORY PL 1973, c. 224, §1 (AMD). PL 1981, c. 451, §6 (RPR). PL 1997, c. 668, §26 (RP).
36 ME Rev Stat § 3682 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 561: PAYMENT AND LIABILITY FOR TAX|36 §3682. Deposits (REPEALED)

 §3682. Deposits (REPEALED)SECTION HISTORY PL 1997, c. 668, §26 (RP).
36 ME Rev Stat § 3683 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 561: PAYMENT AND LIABILITY FOR TAX|36 §3683. Interest (REPEALED)

 §3683. Interest (REPEALED)SECTION HISTORY PL 1977, c. 679, §25 (RP).
36 ME Rev Stat § 3684 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 561: PAYMENT AND LIABILITY FOR TAX|36 §3684. Persons liable (REPEALED)

 §3684. Persons liable (REPEALED)SECTION HISTORY PL 1983, c. 480, §A54 (AMD). PL 1997, c. 668, §26 (RP).
36 ME Rev Stat § 3685 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 561: PAYMENT AND LIABILITY FOR TAX|36 §3685. Legacies chargeable to realty (REPEALED)

 §3685. Legacies chargeable to realty (REPEALED)SECTION HISTORY PL 1983, c. 480, §A55 (AMD). PL 1997, c. 668, §26 (RP).
36 ME Rev Stat § 3686 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 561: PAYMENT AND LIABILITY FOR TAX|36 §3686. Civil action by State; bond (REPEALED)

 §3686. Civil action by State; bond (REPEALED)SECTION HISTORY PL 1979, c. 540, §50 (AMD). PL 1981, c. 364, §42 (AMD). PL 1981, c. 365 (AMD). PL 1997, c. 668, §26 (RP).
36 ME Rev Stat § 3687 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 561: PAYMENT AND LIABILITY FOR TAX|36 §3687. Sale of realty to pay taxes (REPEALED)

 §3687. Sale of realty to pay taxes (REPEALED)SECTION HISTORY PL 1979, c. 540, §51 (RP).
36 ME Rev Stat § 3688 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 561: PAYMENT AND LIABILITY FOR TAX|36 §3688. Payment of taxes in inheritance of works of art (REPEALED)

 §3688. Payment of taxes in inheritance of works of art (REPEALED)SECTION HISTORY PL 1979, c. 526, §3 (NEW). PL 1997, c. 668, §26 (RP).
36 ME Rev Stat § 3741 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 563: ESTATE TAX|36 §3741. Additional tax; rate (REPEALED)

 §3741. Additional tax; rate (REPEALED)SECTION HISTORY PL 1997, c. 668, §26 (RP).
36 ME Rev Stat § 3742 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 563: ESTATE TAX|36 §3742. Due date (REPEALED)

 §3742. Due date (REPEALED)SECTION HISTORY PL 1973, c. 625, §264 (AMD). PL 1977, c. 679, §26 (AMD). PL 1981, c. 364, §43 (AMD). PL 1983, c. 480, §A56 (AMD). PL 1983, c. 571, §12 (RP). PL 1983, c. 828, §11 (RP).
36 ME Rev Stat § 3743 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 563: ESTATE TAX|36 §3743. Intent of provisions (REPEALED)

 §3743. Intent of provisions (REPEALED)SECTION HISTORY PL 1995, c. 639, §13 (AMD). PL 1997, c. 668, §26 (RP).
36 ME Rev Stat § 3744 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 563: ESTATE TAX|36 §3744. Exceptions (REPEALED)

 §3744. Exceptions (REPEALED)SECTION HISTORY PL 1997, c. 668, §26 (RP).
36 ME Rev Stat § 3745 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 563: ESTATE TAX|36 §3745. Inheritance tax law as applicable to estate tax law (REPEALED)

 §3745. Inheritance tax law as applicable to estate tax law (REPEALED)SECTION HISTORY PL 1997, c. 668, §26 (RP).
36 ME Rev Stat § 3801 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 565: ABATEMENT AND REFUNDS|36 §3801. Petition for abatement (REPEALED)

 §3801. Petition for abatement (REPEALED)SECTION HISTORY PL 1969, c. 437, §6 (AMD). PL 1977, c. 694, §710 (RP).
36 ME Rev Stat § 3802 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 565: ABATEMENT AND REFUNDS|36 §3802. Refunds (REPEALED)

 §3802. Refunds (REPEALED)SECTION HISTORY PL 1983, c. 480, §A57 (AMD). PL 1997, c. 668, §26 (RP).
36 ME Rev Stat § 3851 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 567: REPORTS|36 §3851. Reports by banks and building and loan companies (REPEALED)

 §3851. Reports by banks and building and loan companies (REPEALED)SECTION HISTORY PL 1987, c. 497, §44 (RP).
36 ME Rev Stat § 3852 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 567: REPORTS|36 §3852. Registers of probate report to State Tax Assessor (REPEALED)

 §3852. Registers of probate report to State Tax Assessor (REPEALED)SECTION HISTORY PL 1979, c. 127, §197 (AMD). PL 1983, c. 480, §A58 (AMD). PL 1987, c. 497, §45 (RP).
36 ME Rev Stat § 3911 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 569: INTERSTATE ARBITRATION|36 §3911. Short title

 §3911. Short title This chapter may be cited as the "Uniform Act on Interstate Arbitration of Death Taxes".
36 ME Rev Stat § 3912 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 569: INTERSTATE ARBITRATION|36 §3912. State defined

 §3912. State defined As used in this chapter, the word "state" means any state, territory or possession of the United States and the District of Columbia.
36 ME Rev Stat § 3913 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 569: INTERSTATE ARBITRATION|36 §3913. Interpretation of provisions

 §3913. Interpretation of provisions This chapter shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact it.
36 ME Rev Stat § 3914 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 569: INTERSTATE ARBITRATION|36 §3914. Arbitration agreement

 §3914. Arbitration agreement When the State Tax Assessor claims that a decedent was domiciled in this State at the time of his death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the State Tax Assessor may with the approval of the Attorney General make a written agreement with the other taxing authorities and with the personal representative to submit the controversy to the decision of a board consisting of one or any uneven number of arbitrators. The personal representative may make the agreement. The parties to the agreement shall select the arbitrator or arbitrators.   [PL 1983, c. 480, Pt. A, §59 (AMD).]SECTION HISTORY PL 1983, c. 480, §A59 (AMD).
36 ME Rev Stat § 3915 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 569: INTERSTATE ARBITRATION|36 §3915. Hearings

 §3915. Hearings The board shall hold hearings at such times and places as it may determine, upon notice to the parties to the agreement, all of whom shall be entitled to be heard, to present evidence and to examine and cross-examine witnesses.
36 ME Rev Stat § 3916 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 569: INTERSTATE ARBITRATION|36 §3916. Powers of board

 §3916. Powers of board The board shall have power to administer oaths, take testimony, subpoena and require the attendance of witnesses and the production of books, papers and documents, and issue commissions to take testimony. Subpoenas may be signed by any member of the board. In case of failure to obey a subpoena, any judge of a court of record of this State, upon application by the board, may make an order requiring compliance with the subpoena and the court may punish failure to obey the order as a contempt.
36 ME Rev Stat § 3917 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 569: INTERSTATE ARBITRATION|36 §3917. Determination of domicile

 §3917. Determination of domicile The board shall, by majority vote, determine the domicile of the decedent at the time of his death. This determination shall be final for purposes of imposing and collecting death taxes but for no other purpose.
36 ME Rev Stat § 3918 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 569: INTERSTATE ARBITRATION|36 §3918. Majority vote

 §3918. Majority vote Except as provided in section 3916 in respect of the issuance of subpoenas, all questions arising in the course of the proceedings shall be determined by majority vote of the board.
36 ME Rev Stat § 3919 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 569: INTERSTATE ARBITRATION|36 §3919. Filing of determination of domicile and other documents

 §3919. Filing of determination of domicile and other documents The State Tax Assessor, the board or the personal representative shall file the determination of the board as to domicile, the record of the board's proceedings and the agreement, or a duplicate, made pursuant to section 3914, with the authority having jurisdiction to assess the death taxes in the state determined to be the domicile and shall file copies of all those documents with the authorities that would have been empowered to assess the death taxes in each of the other states involved.   [PL 1983, c. 480, Pt. A, §60 (AMD).]SECTION HISTORY PL 1983, c. 480, §A60 (AMD).
36 ME Rev Stat § 3920 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 569: INTERSTATE ARBITRATION|36 §3920. Interest and penalties for nonpayment (REPEALED)

 §3920. Interest and penalties for nonpayment (REPEALED)SECTION HISTORY PL 1977, c. 679, §26A (RP).
36 ME Rev Stat § 3921 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 569: INTERSTATE ARBITRATION|36 §3921. Compromise by parties to arbitration agreement

 §3921. Compromise by parties to arbitration agreement Nothing contained herein shall prevent at any time a written compromise, if otherwise lawful, by all parties to the agreement made pursuant to section 3914, fixing the amounts to be accepted by this and any other state involved in full satisfaction of death taxes.
36 ME Rev Stat § 3922 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 569: INTERSTATE ARBITRATION|36 §3922. Compensation and expenses

 §3922. Compensation and expenses The compensation and expenses of the members of the board and its employees may be agreed upon among the members and the personal representative and if they cannot agree shall be fixed by the Probate Court of the state determined by the board to be the domicile of the decedent. The amounts so agreed upon or fixed shall be deemed an administration expense and shall be payable by the personal representative.   [PL 1983, c. 480, Pt. A, §61 (AMD).]SECTION HISTORY PL 1983, c. 480, §A61 (AMD).
36 ME Rev Stat § 3923 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 569: INTERSTATE ARBITRATION|36 §3923. Reciprocal application

 §3923. Reciprocal application This chapter shall apply only to cases in which each of the states involved has a law identical with or substantially similar to this chapter.
36 ME Rev Stat § 3924 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 569: INTERSTATE ARBITRATION|36 §3924. Effective date

 §3924. Effective date This chapter shall apply to estates of decedents dying before or after August 6, 1949.
36 ME Rev Stat § 3981 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 571: INTERSTATE COMPROMISE|36 §3981. Short title

 §3981. Short title This chapter may be cited as the "Uniform Act on Interstate Compromise of Death Taxes".
36 ME Rev Stat § 3982 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 571: INTERSTATE COMPROMISE|36 §3982. State defined

 §3982. State defined As used in this chapter, the word "state" means any state, territory or possession of the United States and the District of Columbia.
36 ME Rev Stat § 3983 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 571: INTERSTATE COMPROMISE|36 §3983. Interpretation of provisions

 §3983. Interpretation of provisions This chapter shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact it.
36 ME Rev Stat § 3984 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 571: INTERSTATE COMPROMISE|36 §3984. Filing of compromise agreement; interest or penalty for nonpayment

 §3984. Filing of compromise agreement; interest or penalty for nonpayment When the State Tax Assessor claims that a decedent was domiciled in this State at the time of his death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the State Tax Assessor may, with the approval of the Attorney General, make a written agreement of compromise with the other taxing authorities and the personal representative that a certain sum shall be accepted in full satisfaction of any and all death taxes imposed by this State, including any interest or penalties to the date of filing the agreement. The agreement shall fix the amount to be accepted by the other states in full satisfaction of death taxes. The personal representative may make that agreement. Either the State Tax Assessor or the personal representative shall file the agreement or a duplicate with the authority that would be empowered to assess death taxes for this State if there had been no agreement, and thereupon the tax shall be deemed conclusively fixed as therein provided. Unless the tax is paid within 30 days after filing the agreement, interest shall thereafter accrue upon the amount fixed in the agreement, but the time between the decedent's death and the filing shall not be included in computing the interest.   [PL 1983, c. 480, Pt. A, §62 (AMD).]SECTION HISTORY PL 1983, c. 480, §A62 (AMD).
36 ME Rev Stat § 3985 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 571: INTERSTATE COMPROMISE|36 §3985. Effective date

 §3985. Effective date This chapter shall apply to estates of decedents dying before or after August 6, 1949.
36 ME Rev Stat § 4041 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 573: RECIPROCITY IN COLLECTION|36 §4041. State defined

 §4041. State defined 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.
36 ME Rev Stat § 4042 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 573: RECIPROCITY IN COLLECTION|36 §4042. Proof of payment filed in Probate Court

 §4042. Proof of payment filed in Probate Court At any time before the expiration of 15 months after the qualification in any Probate Court in this State of a personal representative of the will of or personal representative of the estate of a nonresident decedent, the personal representative shall file with the court proof that all death taxes, together with interest or penalties thereon, due to the state of domicile of the decedent or to any political subdivision thereof, have been paid or secured or that no taxes, interest or penalties are due, as the case may be.   [PL 1983, c. 480, Pt. A, §63 (AMD).]SECTION HISTORY PL 1983, c. 480, §A63 (AMD).
36 ME Rev Stat § 4043 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 573: RECIPROCITY IN COLLECTION|36 §4043. Form of proof; failure to file

 §4043. Form of proof; failure to file The proof required by section 4042 may be in the form of a certificate issued by the official charged with the administration of the death tax laws of the state of domicile. If proof is not filed as therein provided, the register of probate shall forthwith notify by mail the official of the state of domicile so far as is known to him:   [PL 1983, c. 480, Pt. A, §64 (AMD).]1.  Name, date of death and domicile.  The name, date of death and last domicile of the decedent;   [PL 1983, c. 480, Pt. A, §64 (AMD).] 2.  Name and address of representative.  The name and address of each personal representative;   [PL 1983, c. 480, Pt. A, §64 (AMD).] 3.  Value of estate.  An estimate of the value of all the property of the estate; and   [PL 1983, c. 480, Pt. A, §64 (AMD).] 4.  Fact proof not filed.  The fact that the personal representative has not filed the proof required in section 4042.   [PL 1983, c. 480, Pt. A, §64 (AMD).] The register shall attach to that notice a plain copy of the will and codicils of the decedent, if he died testate, or if he died intestate, a list of his heirs and next of kin so far as is known to the register. Within 60 days after the mailing of the notice, the official of the state of domicile may file with the Probate Court in this State a petition for an accounting in the estate. The official shall, for the purposes of this chapter, be a party interested for the purpose of petitioning for the accounting. If a petition is filed within the period of 60 days, the Probate Court shall decree an accounting, and upon that accounting being filed and approved shall decree the remission to the fiduciary appointed by the Probate Court of the state of domicile of the balance of the intangible personalty after the payment of creditors and expenses of administration in this State.   [PL 1983, c. 480, Pt. A, §64 (AMD).]SECTION HISTORY PL 1983, c. 480, §A64 (AMD).
36 ME Rev Stat § 4044 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 573: RECIPROCITY IN COLLECTION|36 §4044. Violations

 §4044. Violations Unless either section 4042 or 4043 shall have been complied with, no personal representative may be entitled to a final accounting or discharge in any Probate Court in this State.   [PL 1983, c. 480, Pt. A, §65 (AMD).]SECTION HISTORY PL 1983, c. 480, §A65 (AMD).
36 ME Rev Stat § 4045 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 573: RECIPROCITY IN COLLECTION|36 §4045. Reciprocity

 §4045. Reciprocity This chapter shall apply to the estate of any nonresident decedent if the laws of the state of his domicile contain a provision, of any nature or however expressed, whereby this State is given reasonable assurance of the collection of its death taxes, interest and penalties from the estates of decedents dying domiciled in this State in cases where the estates of such decedents are being administered in such other state. This chapter shall be liberally construed in order to insure that the state of domicile of any decedent shall receive any death taxes, together with interest and penalties thereon, due to it.
36 ME Rev Stat § 4046 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 573: RECIPROCITY IN COLLECTION|36 §4046. Remission orders allowed

 §4046. Remission orders allowed Nothing in this chapter shall be construed to prevent a probate court from ordering the remission of any intangible personal property belonging to the estate of a nonresident decedent which is being administered in this State, and such probate court is authorized to order such remission whenever good cause is shown therefor.