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| Home > Statutes > Usa Maine |
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USA Statutes : maine
Title : Title 36. TAXATION
Chapter : Chapter 569. INTERSTATE ARBITRATION
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Title 36 - §3911. Short title
Title 36: TAXATION
Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES
Chapter 569: INTERSTATE ARBITRATION
§3911. Short title
This chapter may be cited as the "Uniform Act on Interstate Arbitration of Death Taxes".
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §3912. State defined
Title 36: TAXATION
Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES
Chapter 569: INTERSTATE ARBITRATION
§3912. State defined
As used in this chapter, the word "state" means any state, territory or possession of the United States and the District of
Columbia.
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §3913. Interpretation of provisions
Title 36: TAXATION
Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES
Chapter 569: INTERSTATE ARBITRATION
§3913. Interpretation of provisions
This chapter shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states
which enact it.
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §3914. Arbitration agreement
Title 36: TAXATION
Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES
Chapter 569: INTERSTATE ARBITRATION
§3914. Arbitration agreement
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.
[1983, c. 480, Pt. A, § 59 (amd).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §3915. Hearings
Title 36: TAXATION
Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES
Chapter 569: INTERSTATE ARBITRATION
§3915. Hearings
The board shall hold hearings at such times and places as it may determine, upon notice to the parties to the agreement, all
of whom shall be entitled to be heard, to present evidence and to examine and cross-examine witnesses.
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §3916. Powers of board
Title 36: TAXATION
Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES
Chapter 569: INTERSTATE ARBITRATION
§3916. Powers of board
The board shall have power to administer oaths, take testimony, subpoena and require the attendance of witnesses and the production
of books, papers and documents, and issue commissions to take testimony. Subpoenas may be signed by any member of the board.
In case of failure to obey a subpoena, any judge of a court of record of this State, upon application by the board, may make
an order requiring compliance with the subpoena and the court may punish failure to obey the order as a contempt.
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §3917. Determination of domicile
Title 36: TAXATION
Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES
Chapter 569: INTERSTATE ARBITRATION
§3917. Determination of domicile
The board shall, by majority vote, determine the domicile of the decedent at the time of his death. This determination shall
be final for purposes of imposing and collecting death taxes but for no other purpose.
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §3918. Majority vote
Title 36: TAXATION
Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES
Chapter 569: INTERSTATE ARBITRATION
§3918. Majority vote
Except as provided in section 3916 in respect of the issuance of subpoenas, all questions arising in the course of the proceedings
shall be determined by majority vote of the board.
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §3919. Filing of determination of domicile and other documents
Title 36: TAXATION
Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES
Chapter 569: INTERSTATE ARBITRATION
§3919. Filing of determination of domicile and other documents
The State Tax Assessor, the board or the personal representative shall file the determination of the board as to domicile,
the record of the board's proceedings and the agreement, or a duplicate, made pursuant to section 3914, with the authority
having jurisdiction to assess the death taxes in the state determined to be the domicile and shall file copies of all those
documents with the authorities that would have been empowered to assess the death taxes in each of the other states involved.
[1983, c. 480, Pt. A, § 60 (amd).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §3920. Interest and penalties for nonpayment (REPEALED)
Title 36: TAXATION
Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES
Chapter 569: INTERSTATE ARBITRATION
§3920. Interest and penalties for nonpayment (REPEALED)
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §3921. Compromise by parties to arbitration agreement
Title 36: TAXATION
Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES
Chapter 569: INTERSTATE ARBITRATION
§3921. Compromise by parties to arbitration agreement
Nothing contained herein shall prevent at any time a written compromise, if otherwise lawful, by all parties to the agreement
made pursuant to section 3914, fixing the amounts to be accepted by this and any other state involved in full satisfaction
of death taxes.
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §3922. Compensation and expenses
Title 36: TAXATION
Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES
Chapter 569: INTERSTATE ARBITRATION
§3922. Compensation and expenses
The compensation and expenses of the members of the board and its employees may be agreed upon among the members and the personal
representative and if they cannot agree shall be fixed by the Probate Court of the state determined by the board to be the
domicile of the decedent. The amounts so agreed upon or fixed shall be deemed an administration expense and shall be payable
by the personal representative.
[1983, c. 480, Pt. A, § 61 (amd).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §3923. Reciprocal application
Title 36: TAXATION
Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES
Chapter 569: INTERSTATE ARBITRATION
§3923. Reciprocal application
This chapter shall apply only to cases in which each of the states involved has a law identical with or substantially similar
to this chapter.
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §3924. Effective date
Title 36: TAXATION
Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES
Chapter 569: INTERSTATE ARBITRATION
§3924. Effective date
This chapter shall apply to estates of decedents dying before or after August 6, 1949.
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
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