18-125-603 Me. Code R. § .10
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, and pay any additional tax liability.
18-125 C.M.R. ch. 603, § .10