Maine § 4045. - Reciprocity

Full text of Maine Maine Revised Statutes § 4045. — Reciprocity, with citation guidance and answers to common questions.

§ 4045.. Reciprocity

This chapter applies to the estate of any nonresident decedent if the laws of the state of that nonresident decedent's domicile contain a provision, of any nature or however expressed, whereby this State is given reasonable assurance of the collection of its death taxes, interest and penalties from the estates of decedents dying domiciled in this State in cases when the estates of such decedents are being administered in the other state. This chapter must be liberally construed in order to ensure that the state of domicile of any decedent receives any death taxes, together with interest and penalties, due to it.   [RR 2025, c. 1, Pt. F, §10 (COR).]

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Frequently Asked Questions About Maine § 4045.

What does Maine Revised Statutes § 4045. cover?

Section 4045. ("Reciprocity") is part of the Maine Revised Statutes, the codified statutory law of Maine. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Maine § 4045.?

A common citation format is "Maine Revised Statutes § 4045." (Maine). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Maine law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maine official source linked on this page or consult a licensed Maine attorney.

How does Maine § 4045. apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maine can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Maine.