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143 chapters · 917 sections in this title.
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…
36 M.R.S. § 4064 Tax on estate of nonresident
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A tax is imposed upon the transfer of real property and tangible personal property situated in this State and held by an individual who dies prior to January 1, 2002 or after December 31, 2002 and who at the time of death was not a resident of this State. Maine property is subjec…