18-125-603 Me. Code R. § .02
Current through 2024-51, December 18, 2024
Unless specifically provided by Maine law or regulations, 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 Code § 2058 must be disregarded.
18-125 C.M.R. ch. 603, § .02