18- 125 C.M.R. ch. 601, § 09
Current through 2024-51, December 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.
18- 125 C.M.R. ch. 601, § 09