Maine § 606. - Tax priority; deceased's personal property
Full text of Maine Maine Revised Statutes § 606. — Tax priority; deceased's personal property, with citation guidance and answers to common questions.
§ 606.. Tax priority; deceased's personal property
If a personal property tax has been assessed upon the estate of a deceased person, or if a person assessed for a personal property tax has died, the personal representative, after the personal representative has satisfied the first 4 priorities set forth in Title 18‑C, section 3‑805, shall, from any estate that has come to the personal representative's hands in such capacity, if such estate is sufficient therefor, pay the personal property tax so assessed to the personal representative under Title 18‑C, section 3‑709. In default of such payment the personal representative is personally liable for the tax to the extent of the estate that passed through the personal representative's hands that was not used to satisfy claims or expenses with a higher priority. To the extent that the personal representative is not assessed, the successors to the decedent's taxed property shall pay the tax assessed. [PL 2017, c. 402, Pt. C, §103 (AMD); PL 2019, c. 417, Pt. B, §14 (AFF).]
Source: official Maine text · Last verified 2026-08-27
Frequently Asked Questions About Maine § 606.
What does Maine Revised Statutes § 606. cover?
Section 606. ("Tax priority; deceased's personal property") 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 § 606.?
A common citation format is "Maine Revised Statutes § 606." (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 § 606. 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.