C.M.R. 18, 125, ch. 601 - ESTATE TAX

  1. § 125-601-01 - Definitions
  2. § 125-601-02 - Federal laws
  3. § 125-601-03 - Filing requirements
  4. § 125-601-04 - Administrative expenses
  5. § 125-601-05 - Gifts
  6. § 125-601-06 - Valuation
  7. § 125-601-07 - Sourcing property to Maine
  8. § 125-601-08 - Qualified terminable interest and Maine elective property
  9. § 125-601-09 - Qualified domestic trusts
  10. § 125-601-10 - Liability
  11. § 125-601-11 - Liens and lien releases
  12. § 125-601-12 - Application date

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.

Notes

C.M.R. 18, 125, ch. 601
EFFECTIVE DATE:
January 7, 2008 - filing 2008-3
AMENDED:
October 27, 2008 - filing 2008-494
March 14, 2010 - filing 2010-79
December 5, 2010 - filing 2010-609
February 11, 2012 - filing 2012-15
October 20, 2013 - filing 2013-249
4/28/2015- filing 2015- 077

STATUTORY AUTHORITY: 36 M.R.S.A. §112

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