Maine Revised Statutes Title 36 Sec. 3914 – Arbitration agreement
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Terms Used In Maine Revised Statutes Title 36 Sec. 3914
- board: means the Maine Board of Tax Appeals as established in Title 5, section 12004?B, subsection 10. See Maine Revised Statutes Title 36 Sec. 111
- Decedent: A deceased person.
- state: means any state, territory or possession of the United States and the District of Columbia. See Maine Revised Statutes Title 36 Sec. 3912
- Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
When the State Tax Assessor claims that a decedent was domiciled in this State at the time of his death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the State Tax Assessor may with the approval of the Attorney General make a written agreement with the other taxing authorities and with the personal representative to submit the controversy to the decision of a board consisting of one or any uneven number of arbitrators. The personal representative may make the agreement. The parties to the agreement shall select the arbitrator or arbitrators. [PL 1983, c. 480, Pt. A, §59 (AMD).]
SECTION HISTORY
PL 1983, c. 480, §A59 (AMD).