Pursuant to 27 MRSA §91, et. seq., the Maine State Museum is authorized to accept works of art on behalf of the State of Maine. The Commission will be using the values established for tax purposes by the Bureau of Taxation in fulfilling its responsibilities under 27 MRSA §93.2. This law encourages not only citizen investment in the State's cultural resources as regards art, but also the preservation and retention by the state of historical artifacts.
94- 073 C.M.R. ch. 551, § 1