Maine Revised Statutes Title 36 Sec. 4065 – Personal representative’s liability for tax
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1. Payment of tax. The tax imposed by this chapter shall be paid by the personal representative to the extent of assets subject to his control. The State Tax Assessor may accept payment of estate taxes in works of art in accordance with Title 27, chapter 2, subchapter II.
[PL 1981, c. 451, §7 (NEW).]
Terms Used In Maine Revised Statutes Title 36 Sec. 4065
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Personal representative: means the personal representative of the decedent or, if there is no personal representative appointed, qualified and acting within this State, any person who is in the actual or constructive possession of any property included in the gross estate of the decedent. See Maine Revised Statutes Title 36 Sec. 4062
- Probate: Proving a will
- 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
2. Certification of payment. No final account of a personal representative of an estate may be allowed by the Probate Court unless and until the personal representative has filed in the Probate Court a certificate of the State Tax Assessor showing either that the amount of tax has been paid, that payment has been secured as provided in section 4069 or that no tax is due.
[PL 1981, c. 451, §7 (NEW).]
SECTION HISTORY
PL 1981, c. 451, §7 (NEW).