Chapter 601 - ESTATE TAX
- Chapter 601 - ESTATE TAX
- Section 125-601-01 - Definitions
- Section 125-601-02 - Federal laws
- Section 125-601-03 - Filing requirements
- Section 125-601-04 - Administrative expenses
- Section 125-601-05 - Gifts
- Section 125-601-06 - Valuation
- Section 125-601-07 - Sourcing property to Maine
- Section 125-601-08 - Qualified terminable interest and Maine elective property
- Section 125-601-09 - Qualified domestic trusts
- Section 125-601-10 - Liability
- Section 125-601-11 - Liens and lien releases
- Section 125-601-12 - Application date