Section 125-601-02 - Federal lawsA.Generally.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 the Code §2058 must be disregarded. The termination provision contained in the Code §2210 must be disregarded. The Maine estate tax determined under 36 M.R.S., Chapter 575, for an estate of a decedent dying after December 31, 2009, but before January 1, 2013, must be determined in accordance with the law applicable to decedents dying during calendar year 2009.B.Final federal determination.Except as noted below, when the federal government issues a final determination as to the inclusion in the federal gross estate of any item, the amount claimed as a deduction from the gross estate, or the federal credit for estates of decedents dying before January 1, 2003, that issue is finally determined for Maine estate tax purposes. For estates of decedents dying on or after January 1, 2003, but before July 1, 2008, when the federal government issues a final determination as to the inclusion in the federal gross estate of any item or the amount claimed as a deduction from the gross estate, that issue is finally determined for Maine estate tax purposes. For estates of decedents dying on or after July 1, 2008, but before July 1, 2009, the State Tax Assessor ("Assessor") is not bound by a final federal determination on the above issues and may determine the issue for Maine estate tax purposes within two years of the date the return or amended return was filed or was due to be filed, whichever is later. For estates of decedents dying on or after July 1, 2009, the Assessor is not bound by a final federal determination on the inclusion in the federal gross estate of any item of property or interest and the allowance of any item of deduction from the federal gross estate and may determine the issue for Maine estate tax purposes within one year of the date the return or amended return was filed or was due to be filed, whichever is later.18- 125 C.M.R. ch. 601, § 02