Chapter 551 - ACCEPTANCE OF WORKS OF ART FROM ESTATES

  1. § 073-551-1 - Purpose
  2. § 073-551-2 - Selection of "Works of Art"
  3. § 073-551-3 - Disposition of "Works of Art"

Current through 2022-14, April 6, 2022

SUMMARY: To clarify rules and regulations regarding acceptance of works of art from estates in lieu of estate taxes.

Notes

EFFECTIVE DATE:
January 11. 1980
EFFECTIVE DATE (ELECTRONIC CONVERSION):
March 19, 1997
NON-SUBSTANTIVE CHANGES:
January 28, 1999 - converted to Microsoft Word.

STATUTORY AUTHORITY: 27 MRSA §85.3

The following state regulations pages link to this page.



State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.