C.M.R. 18, 125, ch. 603 - MAINE ESTATE TAX AFTER 2012

  1. § 125-603-.01 - DEFINITIONS
  2. § 125-603-.02 - FEDERAL LAWS
  3. § 125-603-.03 - FILING REQUIREMENTS
  4. § 125-603-.04 - ADMINISTATIVE EXPENSES
  5. § 125-603-.05 - GIFTS
  6. § 125-603-.06 - VALUATION
  7. § 125-603-.07 - SOURCING
  8. § 125-603-.08 - DOMICILE
  9. § 125-603-.09 - QUALIFIED TERMINABLE INTEREST AND MAINE ELECTIVE PROPERTY
  10. § 125-603-.10 - QUALIFIED DOMESTIC TRUSTS
  11. § 125-603-.11 - LIABILITY
  12. § 125-603-.12 - LIENS AND LIEN RELEASES
  13. § 125-603-.13 - APPLICATION DATE

SUMMARY: This rule explains in further detail the estate tax laws of the State of Maine for estates of decedents dying on or after January 1, 2013.

Notes

C.M.R. 18, 125, ch. 603
EFFECTIVE DATE:
October 15, 2013 - filing 2013-250
April 28, 2015 - filing 2015-078
4/27/2024 - filing 2024-093

STATUTORY AUTHORITY: 36 M.R.S. § 112

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