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143 chapters · 917 sections in this title.
36 M.R.S. § 3981 Short title
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This chapter may be cited as the "Uniform Act on Interstate Compromise of Death Taxes".
36 M.R.S. § 3982 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. § 3983 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. § 3984 Filing of compromise agreement; interest or penalty for nonpayment
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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…
Effective date
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This chapter shall apply to estates of decedents dying before or after August 6, 1949.