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143 chapters · 917 sections in this title.
36 M.R.S. § 4101 Applicability of provisions
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This chapter applies to the estates of persons who die after December 31, 2012.
36 M.R.S. § 4102 Definitions
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As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 2011, c. 380, Pt. M, §9 (NEW).] 1. Adjusted federal gross estate. "Adjusted federal gross estate" means a decedent's federal gross estate as modified by Maine ele…
36 M.R.S. § 4103 Tax on estate of resident
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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 Mai…
36 M.R.S. § 4104 Tax on estate of nonresident
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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 a…