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143 chapters · 917 sections in this title.
36 M.R.S. § 4061 Applicability of provisions
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This chapter applies to the estates of persons who die after June 30, 1986 and before January 1, 2013.
36 M.R.S. § 4062 Definitions
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As used in this chapter, unless the context indicates otherwise, the following terms have the following meanings. [PL 1981, c. 451, §7 (NEW).] 1. Code. 1-A. Federal credit. "Federal credit" has the following meanings: A. For the estates of decedents dying after December 31, 2002,…
36 M.R.S. § 4063 Tax on estate of resident
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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 o…
36 M.R.S. § 4063-A Tax on estate of resident
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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 applicat…