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-.02 - FEDERAL LAWS
Universal Citation: 18 ME Code Rules ยง 125-603-.02
Current through 2024-38, September 18, 2024
Unless specifically provided by Maine law or regulations, Maine Revenue Services generally looks to federal law, including statutes, regulations, statements, policy, and related case law for guidance when interpreting analogous provisions of Maine estate tax law. However, the state death tax deduction contained in Code § 2058 must be disregarded.
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