Maine § 4071. - Effect of federal determination
Full text of Maine Maine Revised Statutes § 4071. — Effect of federal determination, with citation guidance and answers to common questions.
§ 4071.. Effect of federal determination
1. Final federal determination. Except as provided in subsection 1‑A, a final federal determination as to any of the following issues also determines the same issue for purposes of the tax under this chapter:
A. The inclusion in the federal gross estate of any item of property or interest in property; [PL 1981, c. 451, §7 (NEW).]
B. The allowance of any item claimed as a deduction from the federal gross estate; or [PL 2005, c. 622, §22 (AMD); PL 2005, c. 622, §33 (AFF).]
C. [PL 2005, c. 622, §22 (RP); PL 2005, c. 622, §33 (AFF).]
D. [PL 2005, c. 622, §22 (RP); PL 2005, c. 622, §33 (AFF).]
E. For estates of decedents dying before January 1, 2003, the amount of the federal credit. [PL 2003, c. 673, Pt. D, §8 (AMD); PL 2003, c. 673, Pt. D, §9 (AFF).]
1-A. State determination of certain estates. For deaths occurring on or after July 1, 2008 but before July 1, 2009, the State Tax Assessor is not bound by a final federal determination under subsection 1 if the assessor determines the issue for purposes of tax under this chapter within 2 years of the date the return was filed or the date the return is due, whichever is later.
For deaths occurring on or after July 1, 2009, the State Tax Assessor is not bound by a final federal determination under subsection 1 if the assessor determines the issue for purposes of tax under this chapter within one year of the date the return was filed or the date the return is due, whichever is later.
2. Meaning of final determination. For purposes of this section, a final federal determination means:
A. A decision by the United States Tax Court or a judgment, decree or other order by any court of competent jurisdiction which has become final; [PL 1981, c. 451, §7 (NEW).]
B. A final disposition by the United States Secretary of the Treasury or the Secretary of the Treasury's delegate of a claim for a refund. The disposition is deemed to have occurred:
(2) As to items of the claim that are disallowed, or as to items applied by the United States Secretary of the Treasury or the Secretary of the Treasury's delegate as an offset against the claim, upon expiration of the time for instituting suit for refund with respect to those items, unless suit is instituted before the expiration of such time, or upon filing with the assessor, a written statement that suit will not be instituted; [RR 2025, c. 1, Pt. F, §12 (COR).]
C. A closing agreement made under the Code, Section 7121; [PL 1981, c. 451, §7 (NEW).]
D. An assessment pursuant to a waiver of restrictions on assessment, or a notification in writing issued by the United States Secretary of the Treasury or the Secretary of the Treasury's delegate that the federal estate tax return has been accepted as filed, unless the personal representative notifies the assessor that a claim for refund of federal estate taxes has been or will be filed; or [RR 2025, c. 1, Pt. F, §13 (COR).]
E. An assessment pursuant to a compromise entered into by the personal representative and the United States Secretary of the Treasury or the Secretary of the Treasury's delegate. [RR 2025, c. 1, Pt. F, §14 (COR).]
3. Items entering computation of tax. If there has been a final federal determination with respect to a decedent's federal estate tax, any item, but not its value, entering into the computation of the tax is deemed to have been the subject of the final federal determination, whether or not specifically adjusted thereby.
Source: official Maine text · Last verified 2026-08-27
Frequently Asked Questions About Maine § 4071.
What does Maine Revised Statutes § 4071. cover?
Section 4071. ("Effect of federal determination") 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 § 4071.?
A common citation format is "Maine Revised Statutes § 4071." (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 § 4071. 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.