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-.11 - LIABILITY
Universal Citation: 18 ME Code Rules ยง 125-603-.11
Current through 2024-38, September 18, 2024
A personal representative, trustee, grantee, donee, or other beneficial recipient of assets of an estate remains personally liable for any Maine estate tax until those taxes are paid. A personal representative may request a discharge of personal liability by filing a Certificate of Discharge of Personal Representative Liability and upon payment of any Maine estate tax due along with filing the Form 706ME, may receive the discharge from liability as to any Maine estate tax subsequently determined to be due. The estate, trustee, grantee, donee, or other beneficial recipient of assets of the estate remains liable for any Maine estate tax subsequently determined to be due.
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