reglab/statecodes huggingface dataset:
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 459: SPECIAL FUEL TAX ACT › 36 §3218. Refund of tax in certain cases, time limit

§3218. Refund of tax in certain cases, time limit
A person who purchases and uses special fuel for any use other than operation of a registered motor vehicle on the highways of this State, and who has paid the tax imposed by this chapter on that fuel, is entitled to reimbursement in the amount of the tax paid, less 1¢ per gallon, upon presenting to the State Tax Assessor a sworn statement accompanied by evidence as the assessor may require. The statement must show the total amount of special fuel so purchased and used by that person other than in the operation of registered motor vehicles on the highways of this State.   [PL 2007, c. 438, §86 (AMD).]
A refund application on a form prescribed by the assessor must be filed to claim a refund pursuant to this section. Interest must be paid at the rate determined pursuant to section 186, calculated from the date of receipt of the claim, for all valid claims not paid within 30 days of receipt. Applications for refunds must be filed with the assessor within 18 months from the date of purchase.   [PL 2015, c. 9, §2 (AMD).]
All fuel qualifying for a refund under this section is subject to the use tax imposed by chapter 215.   [PL 2003, c. 390, §17 (RPR).]
SECTION HISTORY
PL 1983, c. 94, §§D6,9 (NEW). PL 1983, c. 438, §6 (AMD). PL 1983, c. 828, §10 (AMD). PL 1985, c. 127, §1 (AMD). PL 2003, c. 390, §17 (RPR). PL 2005, c. 332, §19 (AMD). PL 2007, c. 438, §§86,87 (AMD). PL 2015, c. 9, §2 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 459: SPECIAL FUEL TAX ACT › 36 §3218-A. Refunds of tax for fuel used by railroads

§3218-A. Refunds of tax for fuel used by railroads
Beginning July 1, 2004, the assessor shall monitor the amount of refunds paid under section 3218 for fuel consumed by vehicles operating on rails and monitor the amount of use tax paid on fuel consumed by vehicles operating on rails under chapter 215.   [PL 2003, c. 498, §10 (NEW).]
SECTION HISTORY
PL 2003, c. 498, §10 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 459: SPECIAL FUEL TAX ACT › 36 §3219. Purpose

§3219. Purpose
The tax imposed by this chapter is levied for the purpose of providing revenue to be used by this State to defray in whole or in part the cost of constructing, widening, reconstructing, maintaining, resurfacing and repairing the public highways of this State and the cost and expense incurred in the administration and enforcement of this chapter, and for no other purpose whatsoever.   [PL 1983, c. 94, Pt. D, §6 (NEW).]
SECTION HISTORY
PL 1983, c. 94, §§D6,9 (NEW). PL 1985, c. 127, §1 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 459: SPECIAL FUEL TAX ACT › 36 §3220. Fuel use tax; compact (REPEALED)

§3220. Fuel use tax; compact
(REPEALED)
SECTION HISTORY
PL 1983, c. 817, §8 (NEW). PL 1983, c. 863, §D1 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 459: SPECIAL FUEL TAX ACT › 36 §3221. Tax levied (REPEALED)

§3221. Tax levied
(REPEALED)
SECTION HISTORY
PL 1983, c. 817, §8 (NEW). PL 1983, c. 863, §D1 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 459: SPECIAL FUEL TAX ACT › 36 §3222. Reporting and remitting tax (REPEALED)

§3222. Reporting and remitting tax
(REPEALED)
SECTION HISTORY
PL 1983, c. 817, §8 (NEW). PL 1983, c. 863, §D1 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 459: SPECIAL FUEL TAX ACT › 36 §3223. Enforcement (REPEALED)

§3223. Enforcement
(REPEALED)
SECTION HISTORY
PL 1987, c. 772, §31 (NEW). PL 1987, c. 793, §A13 (NEW). PL 1989, c. 502, §A134 (RPR). PL 1995, c. 639, §12 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 459: SPECIAL FUEL TAX ACT › 36 §3223-A. Inventory tax; special fuel (REPEALED)

§3223-A. Inventory tax; special fuel
(REPEALED)
SECTION HISTORY
PL 1987, c. 793, §B3 (NEW). PL 1991, c. 824, §A74 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 459: SPECIAL FUEL TAX ACT › 36 §3224. Inventory tax; special fuel (REPEALED)

§3224. Inventory tax; special fuel
(REPEALED)
SECTION HISTORY
PL 1989, c. 502, §A135 (NEW). PL 1991, c. 824, §A75 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 461: TRUST FUNDS › 36 §3231. Taxes held in trust for the State Tax Assessor (REPEALED)

§3231. Taxes held in trust for the State Tax Assessor
(REPEALED)
SECTION HISTORY
PL 1983, c. 94, §D7 (NEW). PL 1983, c. 94, §D9 (AMD). PL 1985, c. 127, §1 (AMD). PL 1985, c. 691, §28 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 461: TRUST FUNDS › 36 §3232. Notice to segregate trust funds (REPEALED)

§3232. Notice to segregate trust funds
(REPEALED)
SECTION HISTORY
PL 1983, c. 94, §D9 (AMD). PL 1985, c. 127, §1 (AMD). PL 1985, c. 691, §28 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 461: TRUST FUNDS › 36 §3233. Revocation of registration (REPEALED)

§3233. Revocation of registration
(REPEALED)
SECTION HISTORY
PL 1983, c. 94, §D7 (NEW). PL 1983, c. 94, §D9 (AMD). PL 1985, c. 127, §1 (AMD). PL 1985, c. 691, §28 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 461: TRUST FUNDS › 36 §3234. Misappropriation of trust funds (REPEALED)

§3234. Misappropriation of trust funds
(REPEALED)
SECTION HISTORY
PL 1983, c. 94, §D7 (NEW). PL 1983, c. 94, §D9 (AMD). PL 1985, c. 127, §1 (AMD). PL 1985, c. 691, §29 (AMD). PL 1995, c. 271, §12 (AMD). PL 2005, c. 218, §37 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 461: TRUST FUNDS › 36 §3235. Tax a debt; recovery

§3235. Tax a debt; recovery
The taxes, interest and penalties imposed by chapters 7, 451 and 459, from the time they are due, are a personal debt of the supplier, distributor, importer, retailer or user to the State, recoverable in any court of competent jurisdiction in a civil action in the name of the State.   [PL 2005, c. 218, §38 (AMD).]
SECTION HISTORY
PL 1983, c. 94, §D7 (NEW). PL 1983, c. 94, §D9 (AMD). PL 1983, c. 817, §9 (AMD). PL 1985, c. 127, §1 (AMD). PL 1985, c. 535, §6 (AMD). PL 1999, c. 414, §32 (AMD). PL 2003, c. 390, §19 (AMD). PL 2005, c. 218, §38 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 461: TRUST FUNDS › 36 §3236. Warrant; request for (REPEALED)

§3236. Warrant; request for
(REPEALED)
SECTION HISTORY
PL 1983, c. 94, §D7 (NEW). PL 1983, c. 94, §D9 (AMD). PL 1983, c. 817, §10 (AMD). PL 1985, c. 127, §1 (AMD). PL 1985, c. 691, §30 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 461: TRUST FUNDS › 36 §3237. Issuance (REPEALED)

§3237. Issuance
(REPEALED)
SECTION HISTORY
PL 1983, c. 94, §D7 (NEW). PL 1983, c. 94, §D9 (AMD). PL 1985, c. 127, §1 (AMD). PL 1985, c. 691, §30 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 461: TRUST FUNDS › 36 §3238. Lien of tax (REPEALED)

§3238. Lien of tax
(REPEALED)
SECTION HISTORY
PL 1983, c. 94, §D7 (NEW). PL 1983, c. 94, §D9 (AMD). PL 1983, c. 817, §11 (AMD). PL 1985, c. 127, §1 (AMD). PL 1985, c. 691, §30 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 461: TRUST FUNDS › 36 §3239. Form and effect (REPEALED)

§3239. Form and effect
(REPEALED)
SECTION HISTORY
PL 1983, c. 94, §D7 (NEW). PL 1983, c. 94, §D9 (AMD). PL 1985, c. 127, §1 (AMD). PL 1985, c. 691, §30 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 461: TRUST FUNDS › 36 §3240. Priority of tax (REPEALED)

§3240. Priority of tax
(REPEALED)
SECTION HISTORY
PL 1983, c. 94, §D7 (NEW). PL 1983, c. 94, §D9 (AMD). PL 1985, c. 127, §1 (AMD). PL 2005, c. 218, §39 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 461: TRUST FUNDS › 36 §3241. Enforcement of lien (REPEALED)

§3241. Enforcement of lien
(REPEALED)
SECTION HISTORY
PL 1983, c. 94, §D7 (NEW). PL 1983, c. 94, §D9 (AMD). PL 1985, c. 127, §1 (AMD). PL 1985, c. 691, §31 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 461: TRUST FUNDS › 36 §3242. Injunctions (REPEALED)

§3242. Injunctions
(REPEALED)
SECTION HISTORY
PL 1983, c. 94, §D7 (NEW). PL 1983, c. 94, §D9 (AMD). PL 1985, c. 127, §1 (AMD). PL 2001, c. 583, §14 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 463: REGIONAL FUEL TAX AGREEMENT (REPEALED) › 36 §3291. Purpose and principle (REPEALED)

§3291. Purpose and principle
(REPEALED)
SECTION HISTORY
PL 1983, c. 817, §12 (NEW). PL 1983, c. 863, §D2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 463: REGIONAL FUEL TAX AGREEMENT (REPEALED) › 36 §3292. Definitions (REPEALED)

§3292. Definitions
(REPEALED)
SECTION HISTORY
PL 1983, c. 817, §12 (NEW). PL 1983, c. 863, §D2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 463: REGIONAL FUEL TAX AGREEMENT (REPEALED) › 36 §3293. Taxation of motor fuels (REPEALED)

§3293. Taxation of motor fuels
(REPEALED)
SECTION HISTORY
PL 1983, c. 817, §12 (NEW). PL 1983, c. 863, §D2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 463: REGIONAL FUEL TAX AGREEMENT (REPEALED) › 36 §3294. Application of the agreement (REPEALED)

§3294. Application of the agreement
(REPEALED)
SECTION HISTORY
PL 1983, c. 817, §12 (NEW). PL 1983, c. 863, §D2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 463: REGIONAL FUEL TAX AGREEMENT (REPEALED) › 36 §3295. Fuel user licensing (REPEALED)

§3295. Fuel user licensing
(REPEALED)
SECTION HISTORY
PL 1983, c. 817, §12 (NEW). PL 1983, c. 863, §D2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 463: REGIONAL FUEL TAX AGREEMENT (REPEALED) › 36 §3296. Reporting (REPEALED)

§3296. Reporting
(REPEALED)
SECTION HISTORY
PL 1983, c. 817, §12 (NEW). PL 1983, c. 863, §D2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 463: REGIONAL FUEL TAX AGREEMENT (REPEALED) › 36 §3297. Tax-paid purchases (REPEALED)

§3297. Tax-paid purchases
(REPEALED)
SECTION HISTORY
PL 1983, c. 817, §12 (NEW). PL 1983, c. 863, §D2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 463: REGIONAL FUEL TAX AGREEMENT (REPEALED) › 36 §3298. Base-jurisdiction accounting (REPEALED)

§3298. Base-jurisdiction accounting
(REPEALED)
SECTION HISTORY
PL 1983, c. 817, §12 (NEW). PL 1983, c. 863, §D2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 463: REGIONAL FUEL TAX AGREEMENT (REPEALED) › 36 §3299. Motor vehicle identification (REPEALED)

§3299. Motor vehicle identification
(REPEALED)
SECTION HISTORY
PL 1983, c. 817, §12 (NEW). PL 1983, c. 863, §D2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 463: REGIONAL FUEL TAX AGREEMENT (REPEALED) › 36 §3300. Records requirements (REPEALED)

§3300. Records requirements
(REPEALED)
SECTION HISTORY
PL 1983, c. 817, §12 (NEW). PL 1983, c. 863, §D2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 463: REGIONAL FUEL TAX AGREEMENT (REPEALED) › 36 §3301. Auditing (REPEALED)

§3301. Auditing
(REPEALED)
SECTION HISTORY
PL 1983, c. 817, §12 (NEW). PL 1983, c. 863, §D2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 463: REGIONAL FUEL TAX AGREEMENT (REPEALED) › 36 §3302. Appeal procedures (REPEALED)

§3302. Appeal procedures
(REPEALED)
SECTION HISTORY
PL 1983, c. 817, §12 (NEW). PL 1983, c. 863, §D2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 463: REGIONAL FUEL TAX AGREEMENT (REPEALED) › 36 §3303. Credit and refunds (REPEALED)

§3303. Credit and refunds
(REPEALED)
SECTION HISTORY
PL 1983, c. 817, §12 (NEW). PL 1983, c. 863, §D2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 463: REGIONAL FUEL TAX AGREEMENT (REPEALED) › 36 §3304. Entry and withdrawal (REPEALED)

§3304. Entry and withdrawal
(REPEALED)
SECTION HISTORY
PL 1983, c. 817, §12 (NEW). PL 1983, c. 863, §D2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 463: REGIONAL FUEL TAX AGREEMENT (REPEALED) › 36 §3305. Expulsion of a member (REPEALED)

§3305. Expulsion of a member
(REPEALED)
SECTION HISTORY
PL 1983, c. 817, §12 (NEW). PL 1983, c. 863, §D2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 463: REGIONAL FUEL TAX AGREEMENT (REPEALED) › 36 §3306. Agreement amendments and interpretations (REPEALED)

§3306. Agreement amendments and interpretations
(REPEALED)
SECTION HISTORY
PL 1983, c. 817, §12 (NEW). PL 1983, c. 863, §D2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 463: REGIONAL FUEL TAX AGREEMENT (REPEALED) › 36 §3307. Adoption of administrative procedures (REPEALED)

§3307. Adoption of administrative procedures
(REPEALED)
SECTION HISTORY
PL 1983, c. 817, §12 (NEW). PL 1983, c. 863, §D2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 463: REGIONAL FUEL TAX AGREEMENT (REPEALED) › 36 §3308. Administration (REPEALED)

§3308. Administration
(REPEALED)
SECTION HISTORY
PL 1983, c. 817, §12 (NEW). PL 1983, c. 863, §D2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 463-A: REGIONAL FUEL TAX AGREEMENT (REPEALED) › 36 §3311. Purpose and principles (REPEALED)

§3311. Purpose and principles
(REPEALED)
SECTION HISTORY
PL 1983, c. 863, §D3 (NEW). PL 1999, c. 414, §33 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 463-A: REGIONAL FUEL TAX AGREEMENT (REPEALED) › 36 §3312. Authority of the State Tax Assessor (REPEALED)

§3312. Authority of the State Tax Assessor
(REPEALED)
SECTION HISTORY
PL 1983, c. 863, §D3 (NEW). PL 1999, c. 414, §33 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 463-A: REGIONAL FUEL TAX AGREEMENT (REPEALED) › 36 §3313. Scope of the agreement; conflict (REPEALED)

§3313. Scope of the agreement; conflict
(REPEALED)
SECTION HISTORY
PL 1983, c. 863, §D3 (NEW). PL 1999, c. 414, §33 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 463-A: REGIONAL FUEL TAX AGREEMENT (REPEALED) › 36 §3314. Content of the agreement (REPEALED)

§3314. Content of the agreement
(REPEALED)
SECTION HISTORY
PL 1983, c. 863, §D3 (NEW). PL 1999, c. 414, §33 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 465: INDEXING OF MOTOR FUEL TAX RATES › 36 §3321. Annual adjustment of tax rates (REPEALED)

§3321. Annual adjustment of tax rates
(REPEALED)
SECTION HISTORY
PL 2001, c. 688, §8 (NEW). PL 2007, c. 306, §9 (AMD). PL 2007, c. 650, §3 (AMD). PL 2009, c. 413, Pt. W, §§4, 5 (AMD). PL 2009, c. 413, Pt. W, §6 (AFF). PL 2009, c. 434, §§59, 60 (AMD). PL 2009, c. 652, Pt. B, §10 (AMD). PL 2011, c. 392, Pt. C, §1 (AMD). MRSA T. 36 §3321, sub-§5 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 551: GENERAL PROVISIONS (REPEALED) › 36 §3402. Applicability of provisions (REPEALED)

§3402. Applicability of provisions
(REPEALED)
SECTION HISTORY
PL 1981, c. 451, §1 (AMD). PL 1997, c. 668, §26 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 551: GENERAL PROVISIONS (REPEALED) › 36 §3403. Inspection of documents filed with State Tax Assessor (REPEALED)

§3403. Inspection of documents filed with State Tax Assessor
(REPEALED)
SECTION HISTORY
PL 1977, c. 668, §4 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 551: GENERAL PROVISIONS (REPEALED) › 36 §3404. Lien for taxes (REPEALED)

§3404. Lien for taxes
(REPEALED)
SECTION HISTORY
PL 1979, c. 540, §45 (AMD). PL 1987, c. 772, §32 (AMD). PL 1989, c. 42, §1 (AMD). PL 1997, c. 668, §26 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 553: PROPERTY TAXABLE (REPEALED) › 36 §3461. Property taxable; exemptions (REPEALED)

§3461. Property taxable; exemptions
(REPEALED)
SECTION HISTORY
PL 1975, c. 733, §2 (AMD). PL 1983, c. 480, §A44 (AMD). PL 1983, c. 571, §11 (AMD). PL 1985, c. 506, §A76 (AMD). PL 1997, c. 668, §26 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 553: PROPERTY TAXABLE (REPEALED) › 36 §3462. Tax on Class A (REPEALED)

§3462. Tax on Class A
(REPEALED)
SECTION HISTORY
PL 1975, c. 384 (AMD). PL 1981, c. 451, §§2-4 (AMD). PL 1997, c. 668, §26 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 553: PROPERTY TAXABLE (REPEALED) › 36 §3463. Tax on Class B (REPEALED)

§3463. Tax on Class B
(REPEALED)
SECTION HISTORY
PL 1975, c. 384 (AMD). PL 1997, c. 668, §26 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 553: PROPERTY TAXABLE (REPEALED) › 36 §3464. Tax on Class C (REPEALED)

§3464. Tax on Class C
(REPEALED)
SECTION HISTORY
PL 1975, c. 384 (AMD). PL 1997, c. 668, §26 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 553: PROPERTY TAXABLE (REPEALED) › 36 §3465. All property deemed single interest (REPEALED)

§3465. All property deemed single interest
(REPEALED)
SECTION HISTORY
PL 1997, c. 668, §26 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 553: PROPERTY TAXABLE (REPEALED) › 36 §3466. General powers of appointment (REPEALED)

§3466. General powers of appointment
(REPEALED)
SECTION HISTORY
PL 1997, c. 668, §26 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 553: PROPERTY TAXABLE (REPEALED) › 36 §3467. Nonresidents; deductions (REPEALED)

§3467. Nonresidents; deductions
(REPEALED)
SECTION HISTORY
PL 1983, c. 480, §A45 (AMD). PL 1997, c. 668, §26 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 553: PROPERTY TAXABLE (REPEALED) › 36 §3468. -- exemptions (REPEALED)

§3468. -- exemptions
(REPEALED)
SECTION HISTORY
PL 1997, c. 668, §26 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 553: PROPERTY TAXABLE (REPEALED) › 36 §3469. Bequests to personal representatives or trustees (REPEALED)

§3469. Bequests to personal representatives or trustees
(REPEALED)
SECTION HISTORY
PL 1979, c. 540, §46 (AMD). PL 1983, c. 480, §A46 (AMD). PL 1997, c. 668, §26 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 553: PROPERTY TAXABLE (REPEALED) › 36 §3470. Transfer in contemplation of death (REPEALED)

§3470. Transfer in contemplation of death
(REPEALED)
SECTION HISTORY
PL 1997, c. 668, §26 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 553: PROPERTY TAXABLE (REPEALED) › 36 §3471. Phase down of tax (REPEALED)

§3471. Phase down of tax
(REPEALED)
SECTION HISTORY
PL 1981, c. 451, §5 (NEW). PL 1997, c. 668, §26 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 555: POWERS AND DUTIES OF STATE TAX ASSESSOR (REPEALED) › 36 §3521. Tax Assessor to administer law; absence or disability (REPEALED)

§3521. Tax Assessor to administer law; absence or disability
(REPEALED)
SECTION HISTORY
PL 1981, c. 364, §38 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 555: POWERS AND DUTIES OF STATE TAX ASSESSOR (REPEALED) › 36 §3522. Authority of State Tax Assessor (REPEALED)

§3522. Authority of State Tax Assessor
(REPEALED)
SECTION HISTORY
PL 1981, c. 364, §39 (AMD). PL 1983, c. 480, §A47 (AMD). PL 1997, c. 668, §26 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 555: POWERS AND DUTIES OF STATE TAX ASSESSOR (REPEALED) › 36 §3523. Value of property determined; appeal (REPEALED)

§3523. Value of property determined; appeal
(REPEALED)
SECTION HISTORY
PL 1969, c. 437, §5 (AMD). PL 1977, c. 694, §709A (RPR). PL 1983, c. 480, §A48 (AMD). PL 1997, c. 668, §26 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 555: POWERS AND DUTIES OF STATE TAX ASSESSOR (REPEALED) › 36 §3524. Amount of tax determined (REPEALED)

§3524. Amount of tax determined
(REPEALED)
SECTION HISTORY
PL 1983, c. 480, §A49 (AMD). PL 1997, c. 668, §26 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 555: POWERS AND DUTIES OF STATE TAX ASSESSOR (REPEALED) › 36 §3525. Preparation of forms and making of rules by Tax Assessor (REPEALED)

§3525. Preparation of forms and making of rules by Tax Assessor
(REPEALED)
SECTION HISTORY
PL 1981, c. 364, §40 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 555: POWERS AND DUTIES OF STATE TAX ASSESSOR (REPEALED) › 36 §3526. Examination of witnesses; attendance (REPEALED)

§3526. Examination of witnesses; attendance
(REPEALED)
SECTION HISTORY
PL 1979, c. 540, §47 (AMD). PL 1981, c. 364, §41 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 555: POWERS AND DUTIES OF STATE TAX ASSESSOR (REPEALED) › 36 §3527. Appointment of personal representative on probate delay (REPEALED)

§3527. Appointment of personal representative on probate delay
(REPEALED)
SECTION HISTORY
PL 1983, c. 480, §A50 (AMD). PL 1997, c. 668, §26 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 557: DUTIES AND LIABILITIES OF ESTATE REPRESENTATIVES (REPEALED) › 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 557: DUTIES AND LIABILITIES OF ESTATE REPRESENTATIVES (REPEALED) › 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 557: DUTIES AND LIABILITIES OF ESTATE REPRESENTATIVES (REPEALED) › 36 §3583. Information incomplete or withheld (REPEALED)

§3583. Information incomplete or withheld
(REPEALED)
SECTION HISTORY
PL 1979, c. 378, §27 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 557: DUTIES AND LIABILITIES OF ESTATE REPRESENTATIVES (REPEALED) › 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 559: VALUATION (REPEALED) › 36 §3631. Time of valuation (REPEALED)

§3631. Time of valuation
(REPEALED)
SECTION HISTORY
PL 1997, c. 668, §26 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 559: VALUATION (REPEALED) › 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 559: VALUATION (REPEALED) › 36 §3633. Consideration for inter vivos transfer (REPEALED)

§3633. Consideration for inter vivos transfer
(REPEALED)
SECTION HISTORY
PL 1997, c. 668, §26 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 559: VALUATION (REPEALED) › 36 §3634. Estates in remainder (REPEALED)

§3634. Estates in remainder
(REPEALED)
SECTION HISTORY
PL 1997, c. 668, §26 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 559: VALUATION (REPEALED) › 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 559: VALUATION (REPEALED) › 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 561: PAYMENT AND LIABILITY FOR TAX (REPEALED) › 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 561: PAYMENT AND LIABILITY FOR TAX (REPEALED) › 36 §3682. Deposits (REPEALED)

§3682. Deposits
(REPEALED)
SECTION HISTORY
PL 1997, c. 668, §26 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 561: PAYMENT AND LIABILITY FOR TAX (REPEALED) › 36 §3684. Persons liable (REPEALED)

§3684. Persons liable
(REPEALED)
SECTION HISTORY
PL 1983, c. 480, §A54 (AMD). PL 1997, c. 668, §26 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 561: PAYMENT AND LIABILITY FOR TAX (REPEALED) › 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 561: PAYMENT AND LIABILITY FOR TAX (REPEALED) › 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 561: PAYMENT AND LIABILITY FOR TAX (REPEALED) › 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 561: PAYMENT AND LIABILITY FOR TAX (REPEALED) › 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 563: ESTATE TAX (REPEALED) › 36 §3741. Additional tax; rate (REPEALED)

§3741. Additional tax; rate
(REPEALED)
SECTION HISTORY
PL 1997, c. 668, §26 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 563: ESTATE TAX (REPEALED) › 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 563: ESTATE TAX (REPEALED) › 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 563: ESTATE TAX (REPEALED) › 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 565: ABATEMENT AND REFUNDS (REPEALED) › 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 565: ABATEMENT AND REFUNDS (REPEALED) › 36 §3802. Refunds (REPEALED)

§3802. Refunds
(REPEALED)
SECTION HISTORY
PL 1983, c. 480, §A57 (AMD). PL 1997, c. 668, §26 (RP).
2023 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).
2023 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).
2023 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).
2023 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.
2023 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.
2023 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.
2023 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.
2023 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).
2023 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).
2023 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.
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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.
2023 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.
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 575: MAINE ESTATE TAX › 36 §4061. Applicability of provisions

§4061. Applicability of provisions
This chapter applies to the estates of persons who die after June 30, 1986 and before January 1, 2013.   [PL 2011, c. 380, Pt. M, §3 (AMD); PL 2011, c. 380, Pt. M, §10 (AFF).]
SECTION HISTORY
PL 1981, c. 451, §7 (NEW). PL 2011, c. 380, Pt. M, §3 (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 §4063. Tax on estate of resident

§4063. Tax on estate of resident
A tax is imposed upon the transfer of the estate of every person who dies on or after January 1, 2002 and who, at the time of death, was a resident of this State. The amount of this tax is equal to the federal credit multiplied by a fraction, the numerator of which is the value of that portion of the decedent's federal gross estate that consists of real and tangible personal property located in the State plus the value of all intangible personal property and the denominator of which is the value of the decedent's federal gross estate.   [PL 2007, c. 693, §27 (AMD).]
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 section 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 federal gross estate. For 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 2007, c. 693, §27 (NEW).]
For purposes of this section, "federal gross estate" means the decedent's federal gross estate as modified by Maine qualified terminable interest property and Maine elective property.   [PL 2007, c. 693, §27 (NEW).]
1.  Amount.
[PL 2005, c. 622, §18 (RP).]
2.  Values.
[PL 2005, c. 622, §18 (RP).]
SECTION HISTORY
PL 1981, c. 451, §7 (NEW). PL 1985, c. 535, §8 (AMD). PL 1991, c. 546, §27 (AMD). PL 1999, c. 414, §34 (AMD). PL 2001, c. 559, §GG4 (AMD). PL 2001, c. 559, §GG26 (AFF). PL 2003, c. 20, §JJ2 (AMD). PL 2003, c. 673, §D3 (AMD). PL 2005, c. 622, §18 (RPR). PL 2007, c. 693, §27 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 575: MAINE ESTATE TAX › 36 §4063-A. Tax on estate of resident

§4063-A. Tax on estate of resident
1.  Amount.
A tax is imposed upon the transfer of the estate of a person who dies during the calendar year 2002 and who, at the time of death, was a resident of this State. The amount of this tax is equal to the lesser of:
A. The federal estate tax calculated prior to the application of the federal credit; and   [PL 2001, c. 559, Pt. GG, §5 (NEW); PL 2001, c. 559, Pt. GG, §26 (AFF).]
B. The amount by which the federal credit divided by .75 exceeds the lesser of:
(1) The aggregate amount of all constitutionally valid estate, inheritance, legacy and succession taxes actually paid to the several states of the United States, other than this State, in respect of any property owned by that decedent or subject to those taxes as a part of or in connection with the decedent's estate; and
(2) An amount equal to such proportion of the federal credit as the value of properties taxable by other states bears to the value of the entire federal gross estate wherever situated.   [PL 2001, c. 559, Pt. GG, §5 (NEW); PL 2001, c. 559, Pt. GG, §26 (AFF).]
[PL 2001, c. 559, Pt. GG, §5 (NEW); PL 2001, c. 559, Pt. GG, §26 (AFF).]
2.  Values.
[PL 2005, c. 622, §19 (RP).]
SECTION HISTORY
PL 2001, c. 559, §GG5 (NEW). PL 2001, c. 559, §GG26 (AFF). PL 2005, c. 622, §19 (AMD).