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-.10 - QUALIFIED DOMESTIC TRUSTS
Universal Citation: 18 ME Code Rules ยง 125-603-.10
Current through 2024-38, September 18, 2024
If a federal Form 706-QDT is required, the estate must also file an amended Maine estate tax return, showing the taxable distribution as an increase to the predeceased spouse's estate, and pay any additional tax liability.
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