Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 601 - ESTATE TAX
- Section 125-601-01 - Definitions
- Section 125-601-02 - Federal laws
- Section 125-601-03 - Filing requirements
- Section 125-601-04 - Administrative expenses
- Section 125-601-05 - Gifts
- Section 125-601-06 - Valuation
- Section 125-601-07 - Sourcing property to Maine
- Section 125-601-08 - Qualified terminable interest and Maine elective property
- Section 125-601-09 - Qualified domestic trusts
- Section 125-601-10 - Liability
- Section 125-601-11 - Liens and lien releases
- Section 125-601-12 - Application date
Current through 2024-38, September 18, 2024
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, 2011 but before January 1, 2013.
STATUTORY AUTHORITY: 36 M.R.S.A. §112
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