State Codes and Statutes
Statutes > Maine > Title36 > Title36ch573sec0 > Title36sec4041Title 36: TAXATION
Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES
Chapter 573: RECIPROCITY IN COLLECTION
§4041. State defined
For the purposes of this chapter the word "state" shall be construed to include any territory of the United States, the District of Columbia and any foreign country.