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USA Statutes : maine
Title : Title 36. TAXATION
Chapter : Chapter 571. INTERSTATE COMPROMISE
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Title 36 - §3981. Short title
Title 36: TAXATION
Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES
Chapter 571: INTERSTATE COMPROMISE
§3981. Short title
This chapter may be cited as the "Uniform Act on Interstate Compromise 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 - §3982. State defined
Title 36: TAXATION
Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES
Chapter 571: INTERSTATE COMPROMISE
§3982. 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 - §3983. Interpretation of provisions
Title 36: TAXATION
Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES
Chapter 571: INTERSTATE COMPROMISE
§3983. 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 - §3984. Filing of compromise agreement; interest or penalty for nonpayment
Title 36: TAXATION
Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES
Chapter 571: INTERSTATE COMPROMISE
§3984. Filing of compromise agreement; interest or penalty for nonpayment
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 of compromise with the other taxing authorities and the personal representative
that a certain sum shall be accepted in full satisfaction of any and all death taxes imposed by this State, including any
interest or penalties to the date of filing the agreement. The agreement shall fix the amount to be accepted by the other
states in full satisfaction of death taxes. The personal representative may make that agreement. Either the State Tax Assessor
or the personal representative shall file the agreement or a duplicate with the authority that would be empowered to assess
death taxes for this State if there had been no agreement, and thereupon the tax shall be deemed conclusively fixed as therein
provided. Unless the tax is paid within 30 days after filing the agreement, interest shall thereafter accrue upon the amount
fixed in the agreement, but the time between the decedent's death and the filing shall not be included in computing the interest.
[1983, c. 480, Pt. A, § 62 (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 - §3985. Effective date
Title 36: TAXATION
Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES
Chapter 571: INTERSTATE COMPROMISE
§3985. 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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