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24. Maine has a form called the Certificate of Discharge of Estate Tax Lien for Tangible Personal Property. What is this form used for? Is it required?

This new form is designed to be an official notification that the state has discharged the lien for estate tax on an item of tangible personal property. The form is being provided to the public because the automatic Maine estate tax lien extends to all property taxable by Maine. Purchasers of tangible personal property from beneficiaries may require the seller to prove the property has no liens against it. A completed personal property lien release is optional and will not be required to be filed with an estate tax return.

1/23/08

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