State Codes and Statutes
Statutes > Maine > Title36 > Title36ch575sec0 > Title36sec4077Title 36: TAXATION
Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES
Chapter 575: MAINE ESTATE TAX
§4077. Appointment of personal representative on probate delay
If, upon the death of a person leaving an estate which may be liable to pay an estate tax, a will is not offered for probate or an application for administration is not made within 6 months after the date of death, or if the personal representative does not qualify within that period, the Probate Court, upon application by the State Tax Assessor, may appoint a personal representative. Nothing may prevent the State Tax Assessor from petitioning for appointment within 6 months after the date of death, if in the opinion of the State Tax Assessor that action is necessary. [1981, c. 451, §7 (NEW).]
SECTION HISTORY
1981, c. 451, §7 (NEW).
