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143 chapters · 917 sections in this title.
36 M.R.S. § 3911 Short title
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This chapter may be cited as the "Uniform Act on Interstate Arbitration of Death Taxes".
36 M.R.S. § 3912 State defined
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As used in this chapter, the word "state" means any state, territory or possession of the United States and the District of Columbia.
36 M.R.S. § 3913 Interpretation of provisions
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This chapter shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact it.
36 M.R.S. § 3914 Arbitration agreement
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When the assessor claims that a decedent was domiciled in this State at the time of the decedent's death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the assessor may with the approval of the Attorney General make a w…
Hearings
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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.