Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 603 - MAINE ESTATE TAX AFTER 2012
- Section 125-603-.01 - DEFINITIONS
- Section 125-603-.02 - FEDERAL LAWS
- Section 125-603-.03 - FILING REQUIREMENTS
- Section 125-603-.04 - ADMINISTATIVE EXPENSES
- Section 125-603-.05 - GIFTS
- Section 125-603-.06 - VALUATION
- Section 125-603-.07 - SOURCING
- Section 125-603-.08 - DOMICILE
- Section 125-603-.09 - QUALIFIED TERMINABLE INTEREST AND MAINE ELECTIVE PROPERTY
- Section 125-603-.10 - QUALIFIED DOMESTIC TRUSTS
- Section 125-603-.11 - LIABILITY
- Section 125-603-.12 - LIENS AND LIEN RELEASES
- Section 125-603-.13 - APPLICATION DATE
Current through 2024-38, September 18, 2024
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.
STATUTORY AUTHORITY: 36 M.R.S. § 112
Disclaimer: These regulations may not be the most recent version. Maine may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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