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13. If a nonresident decedent sold Maine property within six months prior to the date of death, how is the Maine estate tax calculated?

If Maine real or tangible personal property is sold within six months prior to the date of death, the proceeds are classified as Maine property in the nonresident decedent's taxable estate. See 36 M.R.S.A. § 4064.

(Rev. 1/23/08)

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