Maine Revised Statutes > Title 27 > Chapter 2 > Subchapter 2 – Acceptance of Works of Art From Estates
Current as of: 2023 | Check for updates
|
Other versions
| § 91 | Definitions |
| § 92 | Payment of inheritance and estate tax in works of art |
| § 93 | Procedure for payment in works of art |
Terms Used In Maine Revised Statutes > Title 27 > Chapter 2 > Subchapter 2 - Acceptance of Works of Art From Estates
- Commission: means the Maine State Museum Commission. See Maine Revised Statutes Title 27 Sec. 91
- Decedent: A deceased person.
- Executor: A male person named in a will to carry out the decedent
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- in writing: include printing and other modes of making legible words. See Maine Revised Statutes Title 1 Sec. 72
- Trustee: A person or institution holding and administering property in trust.
- Work of art: includes any painting, portrait, mural, decoration, stained glass, statue, tablet, bas-relief, ornament, fountain or other article or structure of a permanent character intended for decoration or commemoration, and any historical material defined in section 86-A. See Maine Revised Statutes Title 27 Sec. 91
- Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72