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11. Is the federal value of an estate automatically accepted as its value for Maine purposes?

No. Maine law provides that where an estate has a federal tax liability, the federal value will be the value for Maine purposes unless the State Tax Assessor determines a different value. For “gap” estates with no federal liability, the Assessor will determine the value of the estate in accordance with principles of federal tax law.

(Rev. 10/24/06)

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