reglab/statecodes huggingface dataset:
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 575: MAINE ESTATE TAX › 36 §4064. Tax on estate of nonresident

§4064. Tax on estate of nonresident
A tax is imposed upon the transfer of real property and tangible personal property situated in this State and held by an individual who dies prior to January 1, 2002 or after December 31, 2002 and who at the time of death was not a resident of this State. Maine property is subject to the tax imposed by this section to the extent that such property is either included in the decedent's federal gross estate or is Maine elective property. The amount of this tax is equal to that proportion of the federal credit that the value of the decedent's Maine real and tangible personal property in this State bears to the value of the decedent's federal gross estate. The share of the federal credit used to determine the amount of a nonresident individual's estate tax under this section is computed without regard to whether the specific real or tangible personal property located in the State is marital deduction property.   [PL 2011, c. 380, Pt. M, §7 (AMD); PL 2011, c. 380, Pt. M, §10 (AFF).]
When real or tangible personal property is owned by a pass-through entity, the entity must be disregarded and the property must be treated as personally owned by the decedent if the entity does not actively carry on a business for the purpose of profit and gain; the ownership of the property in the entity was not for a valid business purpose; or the property was acquired by other than a bona fide sale for full and adequate consideration and the decedent retained a power with respect to or interest in the property that would bring the real or tangible personal property located in this State within the decedent's federal gross estate.   [PL 2011, c. 380, Pt. M, §7 (NEW); PL 2011, c. 380, Pt. M, §10 (AFF).]
SECTION HISTORY
PL 1981, c. 451, §7 (NEW). PL 1995, c. 281, §22 (AMD). PL 1999, c. 521, §A10 (AMD). PL 2001, c. 559, §GG6 (AMD). PL 2001, c. 559, §GG26 (AFF). PL 2003, c. 20, §JJ3 (AMD). PL 2003, c. 673, §D4 (AMD). PL 2005, c. 12, §M1 (AMD). PL 2005, c. 12, §M2 (AFF). PL 2005, c. 218, §42 (AMD). PL 2005, c. 618, §5 (AMD). PL 2005, c. 618, §22 (AFF). PL 2005, c. 622, §20 (AMD). PL 2007, c. 466, Pt. A, §62 (AMD). PL 2007, c. 466, Pt. A, §63 (AFF). PL 2011, c. 380, Pt. M, §7 (AMD). PL 2011, c. 380, Pt. M, §10 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 575: MAINE ESTATE TAX › 36 §4064-A. Tax on estate of nonresident

§4064-A. Tax on estate of nonresident
1.  Amount.
A tax is imposed upon the transfer of real property and tangible personal property situated in this State and held by an individual who dies during the calendar year 2002 and who at the time of death was not a resident of this State. When real or tangible personal property has been transferred into a trust, the tax imposed by this section applies as if the trust did not exist and the property was personally owned by the decedent. Maine property is subject to the tax imposed by this section to the extent that such property is included in the decedent's gross estate as finally determined for federal estate tax purposes. The amount of this tax is equal to the lesser of:
A. That proportion of the federal estate tax calculated prior to the application of the federal credit that the value of Maine real and tangible personal property taxed in this State that qualifies for the credit bears to the value of the decedent's total federal gross estate; and   [PL 2001, c. 559, Pt. GG, §7 (NEW); PL 2001, c. 559, Pt. GG, §26 (AFF).]
B. That proportion of the federal credit divided by .75 that the value of Maine real and tangible personal property taxed in this State that qualifies for the credit bears to the value of the decedent's total federal gross estate.   [PL 2001, c. 559, Pt. GG, §7 (NEW); PL 2001, c. 559, Pt. GG, §26 (AFF).]
The share of the federal credit used to determine the amount of a nonresident individual's estate tax under this section is computed without regard to whether the specific real or tangible personal property located in the State is marital deduction property.
[PL 2005, c. 622, §21 (AMD).]
2.  Proceeds from sale of property.
Proceeds from the sale of property are taxable under this section if those proceeds are included in the total federal gross estate and the sale was made in contemplation of death. A sale of property made within 6 months prior to the death of the grantor is deemed to be in contemplation of death within the meaning of this section.
[PL 2001, c. 559, Pt. GG, §7 (NEW); PL 2001, c. 559, Pt. GG, §26 (AFF).]
SECTION HISTORY
PL 2001, c. 559, §GG7 (NEW). PL 2001, c. 559, §GG26 (AFF). PL 2005, c. 622, §21 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 575: MAINE ESTATE TAX › 36 §4065. Personal representative's liability for tax

§4065. Personal representative's liability for tax
1.  Payment of tax.
The tax imposed by this chapter shall be paid by the personal representative to the extent of assets subject to his control. The State Tax Assessor may accept payment of estate taxes in works of art in accordance with Title 27, chapter 2, subchapter II.
[PL 1981, c. 451, §7 (NEW).]
2.  Certification of payment.
No final account of a personal representative of an estate may be allowed by the Probate Court unless and until the personal representative has filed in the Probate Court a certificate of the State Tax Assessor showing either that the amount of tax has been paid, that payment has been secured as provided in section 4069 or that no tax is due.
[PL 1981, c. 451, §7 (NEW).]
SECTION HISTORY
PL 1981, c. 451, §7 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 575: MAINE ESTATE TAX › 36 §4066. Discharge of personal representative's personal liability

§4066. Discharge of personal representative's personal liability
If the personal representative makes a written application, accompanied by a copy of the final determination of the federal estate tax liability, if any, and other supporting documentation that the State Tax Assessor may require, to the assessor for determination of the amount of the tax and discharge of personal liability for that tax, the assessor, as soon as possible and in any event within one year after the making of the application, or if the application is made before the return is filed, then within one year after the return is filed, shall notify the personal representative of the amount of the tax and of any interest on that amount. The personal representative, on payment of that amount, is discharged from personal liability for any deficiency in tax subsequently found to be due and is entitled to a certificate of discharge.   [PL 2003, c. 673, Pt. D, §5 (AMD).]
SECTION HISTORY
PL 1981, c. 451, §7 (NEW). PL 2003, c. 673, §D5 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 575: MAINE ESTATE TAX › 36 §4067. Records; statements and returns; rules (REPEALED)

§4067. Records; statements and returns; rules
(REPEALED)
SECTION HISTORY
PL 1981, c. 451, §7 (NEW). PL 1981, c. 706, §27 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 575: MAINE ESTATE TAX › 36 §4068. Tax due date; filing of return and payment of tax

§4068. Tax due date; filing of return and payment of tax
1.  Date due.
Except as otherwise provided by this chapter, a return required by this section is due 9 months after the date of the decedent's death and any tax due under this chapter is due at the same time. Interest accrues on any amount of tax not paid by the due date.
[PL 2005, c. 218, §43 (AMD).]
2.  Return required.
The personal representative shall file a Maine estate tax return whenever:
A. The Code requires that a federal estate tax return be filed; or   [PL 2005, c. 218, §43 (NEW).]
B. The federal gross estate, increased by the amount of adjusted taxable gifts made by the decedent after December 31, 1976 and by the aggregate amount of any specific gift tax exemption under former Code, Section 2521 used by the decedent after September 8, 1976 and by Maine elective property, exceeds the exclusion and related unified credit amounts specified in section 4062, subsection 1‑A.   [PL 2011, c. 380, Pt. M, §8 (AMD); PL 2011, c. 380, Pt. M, §10 (AFF).]
The return must be in the form prescribed by the State Tax Assessor and it must be accompanied by a copy of the federal estate tax return, if any, and by other supporting documentation that the assessor may require.
[PL 2011, c. 380, Pt. M, §8 (AMD); PL 2011, c. 380, Pt. M, §8 (AFF).]
3.  No tax liability.
In all cases where a Maine estate tax return is not required to be filed:
A. If the personal representative makes no election pursuant to section 4062, subsection 2‑B, the personal representative, surviving joint tenant of real estate or any other person whose real estate might be subject to a lien for taxes pursuant to this chapter may at any time file with the assessor in the form prescribed by the assessor a statement of the value of the federal gross estate; and   [PL 2005, c. 12, Pt. N, §3 (NEW); PL 2005, c. 12, Pt. N, §4 (AFF).]
B. If the personal representative makes an election pursuant to section 4062, subsection 2‑B, the personal representative shall make such election on a timely filed return. The return must be in the form prescribed by the assessor and it must be accompanied by a copy of the federal estate tax return, if any, and other supporting documentation that the assessor may require, including documentation related to an election made pursuant to section 4062, subsection 2‑B.   [PL 2005, c. 12, Pt. N, §3 (NEW); PL 2005, c. 12, Pt. N, §4 (AFF).]
[PL 2005, c. 218, §43 (AMD).]
SECTION HISTORY
PL 1981, c. 451, §7 (NEW). PL 2003, c. 673, §D6 (AMD). PL 2003, c. 673, §D9 (AFF). PL 2005, c. 12, §N3 (AMD). PL 2005, c. 12, §N4 (AFF). PL 2005, c. 218, §43 (AMD). PL 2011, c. 380, Pt. M, §8 (AMD). PL 2011, c. 380, Pt. M, §10 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 575: MAINE ESTATE TAX › 36 §4069. Extension of due date for payment of tax

§4069. Extension of due date for payment of tax
The State Tax Assessor may extend the time for payment of the tax or any part of the tax for a reasonable period of time not to exceed one year from the date fixed for payment and may grant successive extensions. The aggregate of extensions with respect to any estate may not exceed 10 years, unless a longer period is called for by a payment arrangement elected pursuant to section 4069-A. If an extension is granted, the assessor may require the taxpayer:   [PL 1999, c. 414, §35 (AMD).]
1.  Bond.
To give a bond to the Treasurer of State in such amount as the assessor determines necessary; or
[PL 1999, c. 414, §35 (AMD).]
2.  Other security.
To deposit with the Treasurer of State bonds or other negotiable obligations of governmental entities with an aggregate value sufficient to adequately secure payment of the tax.
[PL 1981, c. 451, §7 (NEW).]
SECTION HISTORY
PL 1981, c. 451, §7 (NEW). PL 1999, c. 414, §35 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 575: MAINE ESTATE TAX › 36 §4069-A. Extension of time for payment of estate tax when estate consists largely of interest in closely held business

§4069-A. Extension of time for payment of estate tax when estate consists largely of interest in closely held business
1.  Deferred payment arrangement.
If the Internal Revenue Service has approved a federal estate tax deferral and installment payment arrangement under Section 6166 of the Code, the personal representative may elect a similar deferred payment arrangement under this section for payment of the tax imposed by this chapter, subject to acceptance by the State Tax Assessor. The assessor may approve a deferral and installment arrangement under similar circumstances and on similar terms with respect to an estate of a decedent dying after December 31, 2002 that does not incur a federal estate tax.
[PL 2003, c. 673, Pt. D, §7 (AMD); PL 2003, c. 673, Pt. D, §9 (AFF).]
2.  Time and manner of election; rejection by State Tax Assessor.
An election under this section may be made by attaching a payment deferral election in a form prescribed by the assessor to a timely filed Maine estate tax return, in addition to any documentation required by section 4068 and copies of all documentation required by the Internal Revenue Service and submitted in support of a federal payment deferral. Documentation submitted to the assessor must clearly indicate the amount of Maine estate tax and interest to be paid in installments; the number of separate installments; and the due date of each installment payment. The assessor may reject the election. Any election not rejected in writing by the assessor within 60 days after the election is made is considered accepted.
[PL 2003, c. 673, Pt. D, §7 (AMD); PL 2003, c. 673, Pt. D, §9 (AFF).]
3.  Interest and penalties.
The Maine estate tax deferred under this section is subject to interest pursuant to section 186 until it is paid. Interest on the unpaid tax attributable to a deferral period under this section must be paid annually. Interest on the unpaid tax attributable to a period after the end of the deferral period must be paid at the same time as, and as part of, each installment payment of the tax. A payment of principal or interest under this section that is not made on or before the due date is subject to the penalties provided by section 187‑B.
[PL 2011, c. 240, §27 (AMD).]
SECTION HISTORY
PL 1999, c. 414, §36 (NEW). PL 2003, c. 673, §D7 (AMD). PL 2003, c. 673, §D9 (AFF). PL 2011, c. 240, §27 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 575: MAINE ESTATE TAX › 36 §4070. Extension of time for filing return

§4070. Extension of time for filing return
1.  General.
The State Tax Assessor may grant a reasonable extension of time for filing a return required by this chapter, on terms and conditions the assessor may require, as long as payment reasonably estimating the tax due has been made on or before the original payment due date. Except as provided in subsection 2, an extension for filing any return may not exceed 8 months.
[PL 2003, c. 390, §20 (NEW).]
2.  Federal extension.
When an extension of time is granted within which to file a federal estate tax return, the due date for filing the Maine estate tax return is automatically extended for an equivalent period, as long as payment reasonably estimating the tax due has been made on or before the original payment due date.
[PL 2003, c. 390, §20 (NEW).]
SECTION HISTORY
PL 1981, c. 451, §7 (NEW). PL 1991, c. 546, §28 (AMD). PL 2003, c. 390, §20 (RPR).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 575: MAINE ESTATE TAX › 36 §4072. Lien for taxes

§4072. Lien for taxes
All property subject to taxes under this chapter, in whatever form of investment it may happen to be, is charged with a lien for all taxes, interest and penalties that are or may become due on that property. The lien does not attach to any property passing by right of survivorship to a surviving joint tenant who was the decedent's spouse on the decedent's date of death. The lien does not attach to any real or personal property after the property has been sold or disposed of for value by the personal representative, trustee or surviving joint tenant. Upon payment of those taxes, interest and penalties due under this chapter, or upon determination that no tax is due, the State Tax Assessor shall upon request execute a discharge of the tax lien for recording in the appropriate registry or registries of deeds.   [PL 2013, c. 331, Pt. A, §2 (AMD); PL 2013, c. 331, Pt. A, §6 (AFF).]
Any lien that attached to real property prior to September 30, 1989 and after the property was sold or disposed of for value by the personal representative, trustee or surviving joint tenant is released by operation of this section. A lien that attaches under this section is released 10 years after the decedent's date of death.   [PL 2013, c. 331, Pt. A, §2 (AMD); PL 2013, c. 331, Pt. A, §6 (AFF).]
SECTION HISTORY
PL 1981, c. 451, §7 (NEW). PL 1987, c. 772, §33 (AMD). PL 1989, c. 42, §2 (AMD). PL 1999, c. 38, §1 (AMD). PL 2013, c. 331, Pt. A, §2 (AMD). PL 2013, c. 331, Pt. A, §6 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 575: MAINE ESTATE TAX › 36 §4073. State Tax Assessor to administer law (REPEALED)

§4073. State Tax Assessor to administer law
(REPEALED)
SECTION HISTORY
PL 1981, c. 451, §7 (NEW). PL 1981, c. 706, §28 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 575: MAINE ESTATE TAX › 36 §4074. Authority of State Tax Assessor

§4074. Authority of State Tax Assessor
The State Tax Assessor shall collect all taxes, interest and penalties provided by chapter 7 and by this chapter and may institute proceedings of any nature necessary or desirable for that purpose, including proceedings for the removal of personal representatives and trustees who have failed to pay the taxes due from estates in their hands.   [PL 2011, c. 1, Pt. EE, §1 (AMD); PL 2011, c. 1, Pt. EE, §4 (AFF).]
The assessor may enforce the collection of taxes secured by bond in a civil action brought on the bond regardless of the fact that another official may be named as obligee in the bond.   [PL 2011, c. 1, Pt. EE, §1 (AMD); PL 2011, c. 1, Pt. EE, §4 (AFF).]
SECTION HISTORY
PL 1981, c. 451, §7 (NEW). PL 1981, c. 706, §29 (AMD). PL 1991, c. 846, §35 (AMD). PL 2011, c. 1, Pt. EE, §1 (AMD). PL 2011, c. 1, Pt. EE, §4 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 575: MAINE ESTATE TAX › 36 §4075. Amount of tax determined

§4075. Amount of tax determined
The State Tax Assessor shall determine the amount of tax due and payable upon any estate or part of that estate. If, after determination and certification of the full amount of the tax upon an estate or any interest in or part of an estate, the estate receives or becomes entitled to property in addition to that shown in the estate tax return filed with the assessor or the United States Internal Revenue Service changes any item increasing the estate's liability shown in the Maine estate tax return filed with the assessor, the personal representative shall within 180 days of any receipt, entitlement or change file an amended Maine estate tax return. The assessor shall determine the amount of additional tax and shall certify the amount due, including interest and penalties, to the person by whom the tax is payable.   [PL 2011, c. 1, Pt. CC, §2 (AMD); PL 2011, c. 1, Pt. CC, §5 (AFF).]
SECTION HISTORY
PL 1981, c. 451, §7 (NEW). PL 2007, c. 693, §30 (AMD). PL 2011, c. 1, Pt. CC, §2 (AMD). PL 2011, c. 1, Pt. CC, §5 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 575: MAINE ESTATE TAX › 36 §4075-A. Authority to make refunds

§4075-A. Authority to make refunds
1.  Refund.
A personal representative or responsible party otherwise liable for the tax imposed by this chapter may request a refund of any tax imposed by this chapter within 3 years from the date the return was filed or 3 years from the date the tax was paid, whichever period expires later. Every claim for refund must be submitted to the State Tax Assessor in writing and must state the specific grounds upon which the claim is founded. The claimant may in writing request reconsideration regarding the denial of the claim for refund pursuant to section 151.
[PL 2013, c. 331, Pt. C, §16 (AMD); PL 2013, c. 331, Pt. C, §41 (AFF).]
2.  Limitation on payment of interest.
Interest may not be paid by the assessor on an overpayment of the tax imposed by this chapter that is refunded within 60 days after the date prescribed or permitted by extension of time for filing the return of that tax or within 60 days after the return is filed or within 60 days after a return requesting a refund of the overpayment is filed, whichever is later.
[PL 2011, c. 1, Pt. EE, §2 (AMD); PL 2011, c. 1, Pt. EE, §4 (AFF).]
SECTION HISTORY
PL 1995, c. 281, §23 (NEW). PL 2005, c. 622, §24 (AMD). PL 2011, c. 1, Pt. DD, §2 (AMD). PL 2011, c. 1, Pt. DD, §4 (AFF). PL 2011, c. 1, Pt. EE, §2 (AMD). PL 2011, c. 1, Pt. EE, §4 (AFF). PL 2013, c. 331, Pt. C, §16 (AMD). PL 2013, c. 331, Pt. C, §41 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 575: MAINE ESTATE TAX › 36 §4076. Preparation of forms and making of rules by State Tax Assessor (REPEALED)

§4076. Preparation of forms and making of rules by State Tax Assessor
(REPEALED)
SECTION HISTORY
PL 1981, c. 451, §7 (NEW). PL 1981, c. 706, §30 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 575: MAINE ESTATE TAX › 36 §4077. Appointment of personal representative on probate delay

§4077. Appointment of personal representative on probate delay
If, upon the death of a person leaving an estate which may be liable to pay an estate tax, a will is not offered for probate or an application for administration is not made within 6 months after the date of death, or if the personal representative does not qualify within that period, the Probate Court, upon application by the State Tax Assessor, may appoint a personal representative. Nothing may prevent the State Tax Assessor from petitioning for appointment within 6 months after the date of death, if in the opinion of the State Tax Assessor that action is necessary.   [PL 1981, c. 451, §7 (NEW).]
SECTION HISTORY
PL 1981, c. 451, §7 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 575: MAINE ESTATE TAX › 36 §4078. Persons liable

§4078. Persons liable
Personal representatives, trustees, grantees or donees under nonexempt conveyances or nonexempt gifts made during the life of the grantor or donor and persons to whom beneficial interests shall accrue by survivorship are liable for the taxes imposed by this chapter with interest, as provided, until the taxes are paid. For purposes of this section, the terms "nonexempt conveyances" and "nonexempt gifts" mean any transfer to a person which is includable in the federal gross estate of the decedent and with respect to which no deduction is allowed in computing the federal estate tax liability.   [PL 1981, c. 451, §7 (NEW).]
If the tax or any part of the tax is paid or collected out of that part of the estate passing to or in possession of any person other than the personal representative in his capacity as such, that person is entitled to a reimbursement out of any part of the estate still undistributed or by a just and equitable contribution by the person whose interest in the estate of the decedent would have been reduced if the tax had been paid before the distribution of the estate or whose interest in the estate is subject to an equal or prior liability for the payment of tax, debts or other charges against the estate.   [PL 1981, c. 451, §7 (NEW).]
SECTION HISTORY
PL 1981, c. 451, §7 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 575: MAINE ESTATE TAX › 36 §4079. Civil action by State; bond

§4079. Civil action by State; bond
Personal representatives are liable to the State on their administration bonds for all taxes assessable under this chapter and interest on those taxes. Whenever no administration bond is otherwise required, and except as otherwise provided in this section, the Probate Court, notwithstanding any provision of Title 18‑C, shall require a bond payable to the court sufficient to secure the payment of all estate taxes and interest conditioned in substance to pay all estate taxes due to the State from the estate of the deceased with interest thereon. A bond to secure the payment of estate taxes is not required when the Probate Court finds that any estate tax due and to become due the State is reasonably secured by the lien upon real estate as provided in this chapter or by any other adequate security. An action for the recovery of estate taxes and interest lies on either of the bonds.   [PL 2017, c. 402, Pt. C, §104 (AMD); PL 2019, c. 417, Pt. B, §14 (AFF).]
SECTION HISTORY
PL 1981, c. 451, §7 (NEW). PL 1981, c. 706, §31 (AMD). PL 2007, c. 154, §1 (AMD). PL 2017, c. 402, Pt. C, §104 (AMD). PL 2017, c. 402, Pt. F, §1 (AFF). PL 2019, c. 417, Pt. B, §14 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 577: MAINE ESTATE TAX AFTER 2012 › 36 §4101. Applicability of provisions

§4101. Applicability of provisions
This chapter applies to the estates of persons who die after December 31, 2012.   [PL 2011, c. 380, Pt. M, §9 (NEW).]
SECTION HISTORY
PL 2011, c. 380, Pt. M, §9 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 577: MAINE ESTATE TAX AFTER 2012 › 36 §4103. Tax on estate of resident

§4103. Tax on estate of resident
1.  Imposition of tax.
A tax is imposed on the transfer of the Maine taxable estate of every person who, at the time of death, was a resident of this State. The amount of tax is determined as provided in this section.
A. If the Maine taxable estate is less than or equal to the Maine exclusion amount, the tax is $0.   [PL 2015, c. 267, Pt. I, §2 (AMD).]
B. If the Maine taxable estate is more than the Maine exclusion amount but no more than the Maine exclusion amount plus $3,000,000, the tax is 8% of the excess over the Maine exclusion amount.   [PL 2015, c. 267, Pt. I, §2 (AMD).]
C. If the Maine taxable estate is more than the Maine exclusion amount plus $3,000,000 but no more than the Maine exclusion amount plus $6,000,000, the tax is $240,000 plus 10% of the excess over the Maine exclusion amount plus $3,000,000.   [PL 2015, c. 267, Pt. I, §2 (AMD).]
D. If the Maine taxable estate is more than the Maine exclusion amount plus $6,000,000, the tax is $540,000 plus 12% of the excess over the Maine exclusion amount plus $6,000,000.   [PL 2015, c. 267, Pt. I, §2 (AMD).]
The amount of this tax is multiplied by a fraction, the numerator of which is the value of that portion of the decedent's adjusted federal gross estate that consists of real and tangible personal property located in this State plus the value of all intangible personal property and the denominator of which is the value of the decedent's adjusted federal gross estate.
[PL 2015, c. 267, Pt. I, §2 (AMD).]
2.  Other jurisdiction death tax credit.
A credit against the tax imposed by this section is allowed for all constitutionally valid estate, inheritance, legacy and succession taxes actually paid to another jurisdiction upon the value of real or tangible personal property owned by the decedent or subject to those taxes as a part of or in connection with the estate and located in that jurisdiction if the value of that property is also included in the value of the decedent’s intangible personal property subject to taxation under this section. The credit provided by this subsection may not exceed the amount of tax otherwise due multiplied by a fraction, the numerator of which is the value of the property located in the other taxing jurisdiction subject to this credit on which tax was actually paid and the denominator of which is the value of the decedent's adjusted federal gross estate. For the purposes of this section, "another jurisdiction" means another state, the District of Columbia, a possession or territory of the United States or any political subdivision of a foreign country that is analogous to a state.
[PL 2011, c. 380, Pt. M, §9 (NEW).]
SECTION HISTORY
PL 2011, c. 380, Pt. M, §9 (NEW). PL 2015, c. 267, Pt. I, §2 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 577: MAINE ESTATE TAX AFTER 2012 › 36 §4104. Tax on estate of nonresident

§4104. Tax on estate of nonresident
A tax is imposed on the Maine taxable estate of every person who, at the time of death, was a nonresident. The amount of tax equals the tax computed under section 4103, as if the nonresident were a resident, multiplied by the ratio of the value of that portion of the decedent's adjusted federal gross estate that consists of real and tangible personal property located in this State to the value of the decedent's adjusted federal gross estate.   [PL 2011, c. 380, Pt. M, §9 (NEW).]
When real or tangible personal property is owned by a pass-through entity, the entity must be disregarded and the property must be treated as personally owned by the decedent if the entity does not actively carry on a business for the purpose of profit and gain; the ownership of the property in the entity was not for a valid business purpose; or the property was acquired by other than a bona fide sale for full and adequate consideration and the decedent retained a power with respect to or interest in the property that would bring the real or tangible personal property located in this State within the decedent's adjusted federal gross estate.   [PL 2011, c. 380, Pt. M, §9 (NEW).]
SECTION HISTORY
PL 2011, c. 380, Pt. M, §9 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 577: MAINE ESTATE TAX AFTER 2012 › 36 §4105. Personal representative's liability for tax

§4105. Personal representative's liability for tax
1.  Payment of tax.
The tax imposed by this chapter must be paid by the personal representative to the extent of assets subject to the personal representative's control. The assessor may accept payment of estate taxes in works of art in accordance with Title 27, chapter 2, subchapter 2.
[PL 2011, c. 380, Pt. M, §9 (NEW).]
2.  Certification of payment.
A final account of a personal representative of an estate may not be allowed by the Probate Court unless the personal representative has filed in the Probate Court a certificate of the assessor showing either that the amount of tax has been paid, that payment has been secured as provided in section 4108 or that no tax is due.
[PL 2011, c. 380, Pt. M, §9 (NEW).]
SECTION HISTORY
PL 2011, c. 380, Pt. M, §9 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 577: MAINE ESTATE TAX AFTER 2012 › 36 §4106. Discharge of personal representative's personal liability

§4106. Discharge of personal representative's personal liability
If the personal representative makes a written application, accompanied by a copy of the final determination of the federal estate tax liability, if any, and other supporting documentation that the assessor may require, to the assessor for determination of the amount of the tax and discharge of personal liability for that tax, the assessor, as soon as possible and in any event within one year after the making of the application or, if the application is made before the return is filed, within one year after the return is filed, shall notify the personal representative of the amount of the tax and of any interest on that amount. The personal representative, on payment of that amount, is discharged from personal liability for any deficiency in tax subsequently found to be due and is entitled to a certificate of discharge.   [PL 2011, c. 380, Pt. M, §9 (NEW).]
SECTION HISTORY
PL 2011, c. 380, Pt. M, §9 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 577: MAINE ESTATE TAX AFTER 2012 › 36 §4107. Tax due date; filing of return and payment of tax

§4107. Tax due date; filing of return and payment of tax
1.  Date due.
Except as otherwise provided by this chapter, a return required by this section is due 9 months after the date of the decedent's death and any tax due under this chapter is due at the same time. Interest accrues on any amount of tax not paid by the due date.
[PL 2011, c. 380, Pt. M, §9 (NEW).]
2.  Return required.
The personal representative shall file a Maine estate tax return whenever:
A. The Code requires that a federal estate tax return be filed; or   [PL 2011, c. 380, Pt. M, §9 (NEW).]
B. The federal gross estate, increased by the value of all taxable gifts as defined under the Code, Section 2503 made by the decedent during the one-year period ending on the date of the decedent's death and the value of Maine elective property, exceeds the Maine exclusion amount.   [PL 2013, c. 331, Pt. C, §18 (AMD).]
The return must be in the form prescribed by the assessor, and it must be accompanied by a copy of the federal estate tax return, if any, and by other supporting documentation that the assessor may require.
[PL 2013, c. 331, Pt. C, §18 (AMD).]
3.  No tax liability.
In all cases where a Maine estate tax return is not required to be filed:
A. If the personal representative makes no election pursuant to section 4102, subsection 6, paragraph C, the personal representative, surviving joint tenant of real estate or any other person whose real estate might be subject to a lien for taxes pursuant to this chapter may at any time file with the assessor in the form prescribed by the assessor a statement of the value of the federal gross estate; and   [PL 2011, c. 380, Pt. M, §9 (NEW).]
B. If the personal representative makes an election pursuant to section 4102, subsection 6, paragraph C, the personal representative shall make the election on a timely filed return. The return must be in the form prescribed by the assessor, and it must be accompanied by a copy of the federal estate tax return, if any, and other supporting documentation that the assessor may require, including documentation related to an election made pursuant to section 4102, subsection 6, paragraph C.   [PL 2011, c. 380, Pt. M, §9 (NEW).]
[PL 2011, c. 380, Pt. M, §9 (NEW).]
SECTION HISTORY
PL 2011, c. 380, Pt. M, §9 (NEW). PL 2013, c. 331, Pt. C, §18 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 577: MAINE ESTATE TAX AFTER 2012 › 36 §4108. Extension of due date for payment of tax

§4108. Extension of due date for payment of tax
The assessor may extend the time for payment of the tax or any part of the tax for a reasonable period of time not to exceed one year from the date fixed for payment and may grant successive extensions. The aggregate of extensions with respect to any estate may not exceed 10 years, unless a longer period is called for by a payment arrangement elected pursuant to section 4109. If an extension is granted, the assessor may require the taxpayer to:   [PL 2011, c. 380, Pt. M, §9 (NEW).]
1.  Bond.
Give a bond to the Treasurer of State in an amount the assessor determines necessary; or
[PL 2011, c. 380, Pt. M, §9 (NEW).]
2.  Other security.
Deposit with the Treasurer of State bonds or other negotiable obligations of governmental entities with an aggregate value sufficient to adequately secure payment of the tax.
[PL 2011, c. 380, Pt. M, §9 (NEW).]
SECTION HISTORY
PL 2011, c. 380, Pt. M, §9 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 577: MAINE ESTATE TAX AFTER 2012 › 36 §4109. Extension of time for payment of estate tax when estate consists largely of interest in closely held business

§4109. Extension of time for payment of estate tax when estate consists largely of interest in closely held business
1.  Deferred payment arrangement.
If the United States Internal Revenue Service has approved a federal estate tax deferral and installment payment arrangement under the Code, Section 6166, the personal representative may elect a similar deferred payment arrangement under this section for payment of the tax imposed by this chapter, subject to acceptance by the assessor. The assessor may approve a deferral and installment arrangement under similar circumstances and on similar terms with respect to an estate of a decedent dying after December 31, 2012 that does not incur a federal estate tax.
[PL 2013, c. 546, §12 (AMD).]
2.  Time and manner of election; rejection by assessor.
An election under this section may be made by attaching a payment deferral election in a form prescribed by the assessor to a timely filed Maine estate tax return, in addition to any documentation required by section 4107 and copies of all documentation required by the United States Internal Revenue Service and submitted in support of a federal payment deferral. Documentation submitted to the assessor must clearly indicate the amount of Maine estate tax and interest to be paid in installments; the number of separate installments; and the due date of each installment payment. The assessor may reject the election. An election not rejected in writing by the assessor within 60 days after the election is made is considered accepted.
[PL 2011, c. 380, Pt. M, §9 (NEW).]
3.  Interest and penalties.
The amount of Maine estate tax deferred under this section is subject to interest pursuant to section 186. Interest payable on the unpaid tax attributable to a 5-year deferral period pursuant to the Code, Section 6166 must be paid annually. Interest payable on any unpaid tax attributable to any period after the 5-year deferral period must be paid annually at the same time as, and as part of, each installment payment of the tax. If any payment of principal or interest under this section is not made on or before the due date, the penalties provided by section 187‑B apply.
[PL 2011, c. 380, Pt. M, §9 (NEW).]
SECTION HISTORY
PL 2011, c. 380, Pt. M, §9 (NEW). PL 2013, c. 546, §12 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 577: MAINE ESTATE TAX AFTER 2012 › 36 §4110. Extension of time for filing return

§4110. Extension of time for filing return
1.  General.
The assessor may grant a reasonable extension of time for filing a return required by this chapter on terms and conditions as the assessor may require as long as payment reasonably estimating the tax due has been made on or before the original payment due date. Except as provided in subsection 2, an extension for filing any return may not exceed 8 months.
[PL 2011, c. 380, Pt. M, §9 (NEW).]
2.  Federal extension.
When an extension of time is granted within which to file a federal estate tax return, the due date for filing the Maine estate tax return is automatically extended for an equivalent period, as long as payment reasonably estimating the tax due has been made on or before the original payment due date.
[PL 2011, c. 380, Pt. M, §9 (NEW).]
SECTION HISTORY
PL 2011, c. 380, Pt. M, §9 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 577: MAINE ESTATE TAX AFTER 2012 › 36 §4112. Lien for taxes

§4112. Lien for taxes
All property subject to taxes under this chapter, in whatever form of investment it may happen to be, is charged with a lien for all taxes, interest and penalties that are or may become due on that property. The lien does not attach to any property passing by right of survivorship to a surviving joint tenant who was the decedent's spouse on the decedent's date of death. The lien does not attach to any real or personal property after the property has been sold or disposed of for value by the personal representative, trustee or surviving joint tenant. Upon payment of those taxes, interest and penalties due under this chapter or upon determination that no tax is due, the assessor shall upon request execute a discharge of the tax lien for recording in the appropriate registry or registries of deeds.   [PL 2013, c. 331, Pt. A, §3 (AMD); PL 2013, c. 331, Pt. A, §6 (AFF).]
A lien that attaches under this section is released 10 years after the decedent's date of death.   [PL 2013, c. 331, Pt. A, §3 (NEW); PL 2013, c. 331, Pt. A, §6 (AFF).]
SECTION HISTORY
PL 2011, c. 380, Pt. M, §9 (NEW). PL 2013, c. 331, Pt. A, §3 (AMD). PL 2013, c. 331, Pt. A, §6 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 577: MAINE ESTATE TAX AFTER 2012 › 36 §4113. Authority of State Tax Assessor

§4113. Authority of State Tax Assessor
The assessor shall collect all taxes, interest and penalties provided by chapter 7 and by this chapter and may institute proceedings of any nature necessary or desirable for that purpose, including proceedings for the removal of personal representatives and trustees who have failed to pay the taxes due from estates in their hands.   [PL 2011, c. 380, Pt. M, §9 (NEW).]
The assessor may enforce the collection of any taxes secured by bond in a civil action brought on the bond regardless of the fact that some other official may be named as obligee in the bond.   [PL 2011, c. 380, Pt. M, §9 (NEW).]
SECTION HISTORY
PL 2011, c. 380, Pt. M, §9 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 577: MAINE ESTATE TAX AFTER 2012 › 36 §4114. Amount of tax determined

§4114. Amount of tax determined
The assessor shall determine the amount of tax due and payable under this chapter upon any estate or part of that estate. If, after determination and certification of the full amount of the tax upon an estate or any interest in or part of an estate, the estate receives or becomes entitled to property in addition to that shown in the estate tax return filed with the assessor or the United States Internal Revenue Service changes any item increasing the estate's liability shown in the Maine estate tax return filed with the assessor, the personal representative shall within 180 days of any receipt, entitlement or change file an amended Maine estate tax return. The assessor shall determine the amount of additional tax and shall certify the amount due, including interest and penalties, to the person by whom the tax is payable.   [PL 2011, c. 380, Pt. M, §9 (NEW).]
SECTION HISTORY
PL 2011, c. 380, Pt. M, §9 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 577: MAINE ESTATE TAX AFTER 2012 › 36 §4115. Authority to make refunds

§4115. Authority to make refunds
1.  Refund.
A personal representative or responsible party otherwise liable for the tax imposed by this chapter may request a refund of any tax imposed by this chapter within 3 years from the date the Maine estate tax return was filed or 3 years from the date the tax was paid, whichever period expires later. A claim for refund must be submitted to the assessor in writing and must state the specific grounds upon which the claim is founded. The claimant may in writing request reconsideration regarding the denial of the claim for refund pursuant to section 151.
[PL 2013, c. 331, Pt. C, §19 (AMD); PL 2013, c. 331, Pt. C, §41 (AFF).]
2.  Limitation on payment of interest.
Interest may not be paid by the assessor on an overpayment of the tax imposed by this chapter that is refunded within 60 days after the date prescribed or permitted by extension of time for filing the Maine estate tax return or within 60 days after the return is filed or within 60 days after a return requesting a refund of the overpayment is filed, whichever is later.
[PL 2011, c. 380, Pt. M, §9 (NEW).]
SECTION HISTORY
PL 2011, c. 380, Pt. M, §9 (NEW). PL 2013, c. 331, Pt. C, §19 (AMD). PL 2013, c. 331, Pt. C, §41 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 577: MAINE ESTATE TAX AFTER 2012 › 36 §4116. Appointment of personal representative on probate delay

§4116. Appointment of personal representative on probate delay
If, upon the death of a person leaving an estate that may be liable to pay tax under this chapter, a will is not offered for probate or an application for administration is not made within 6 months after the date of death or if the personal representative does not qualify within that period, the Probate Court, upon application by the assessor, may appoint a personal representative. Nothing may prevent the assessor from petitioning for appointment within 6 months after the date of death, if in the opinion of the assessor that action is necessary.   [PL 2011, c. 380, Pt. M, §9 (NEW).]
SECTION HISTORY
PL 2011, c. 380, Pt. M, §9 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 577: MAINE ESTATE TAX AFTER 2012 › 36 §4117. Persons liable

§4117. Persons liable
Personal representatives, trustees, grantees or donees under nonexempt conveyances or nonexempt gifts made during the life of the grantor or donor and persons to whom beneficial interests accrue by survivorship are liable for the taxes imposed by this chapter with interest, as provided, until the taxes are paid. For purposes of this section, "nonexempt conveyances" and "nonexempt gifts" mean any transfer to a person that is includable in the federal gross estate of the decedent and with respect to which no deduction is allowed in computing the federal estate tax liability.   [PL 2011, c. 380, Pt. M, §9 (NEW).]
If the tax or any part of the tax is paid or collected out of that part of the estate passing to or in possession of any person other than the personal representative in that capacity, that person is entitled to a reimbursement out of any part of the estate still undistributed or by a just and equitable contribution by the person whose interest in the estate of the decedent would have been reduced if the tax had been paid before the distribution of the estate or whose interest in the estate is subject to an equal or prior liability for the payment of tax, debts or other charges against the estate.   [PL 2011, c. 380, Pt. M, §9 (NEW).]
SECTION HISTORY
PL 2011, c. 380, Pt. M, §9 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 577: MAINE ESTATE TAX AFTER 2012 › 36 §4118. Civil action by State; bond

§4118. Civil action by State; bond
Personal representatives are liable to the State on their administration bonds for all taxes assessable under this chapter and interest on those taxes. If no administration bond is otherwise required and except as otherwise provided in this section, the Probate Court, notwithstanding any provision of Title 18‑C, shall require a bond payable to the court sufficient to secure the payment of all estate taxes and interest conditioned in substance to pay all estate taxes due to the State from the estate of the deceased with interest thereon. A bond to secure the payment of estate taxes is not required when the Probate Court finds that any estate tax due and to become due the State is reasonably secured by the lien upon real estate as provided in this chapter or by any other adequate security. An action for the recovery of estate taxes and interest lies on either of the bonds.   [PL 2017, c. 402, Pt. C, §105 (AMD); PL 2019, c. 417, Pt. B, §14 (AFF).]
SECTION HISTORY
PL 2011, c. 380, Pt. M, §9 (NEW). PL 2017, c. 402, Pt. C, §105 (AMD). PL 2017, c. 402, Pt. F, §1 (AFF). PL 2019, c. 417, Pt. B, §14 (AFF).