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Volume 26, Issue 6   September 2016

 

Inheritance Tax Liens

Maine Revenue Services (“MRS”) recently received an inquiry regarding liens on property that would have been subject to the now repealed Maine inheritance tax.  Although the Maine inheritance tax applied to deaths occurring prior to July 1, 1986, a question arose as to whether an inheritance tax lien extended by the filing of a lien certificate under 36 M.R.S.   3404, 3rd paragraph still exists as to any property in the hands of a purchaser for value that is presently transferred.  (Note:  36 M.R.S.   3404 was last amended by PL 1989, c. 42,   1 and later repealed by PL 1997, c. 668,   26.)  The Maine inheritance tax was replaced by the Maine estate tax for deaths occurring after June 30, 1986.  Similar to current estate tax law,   3404 provided that a lien attached to property subject to the inheritance tax and sold to a purchaser for value expires 10 years after a decedent’s date of death unless further extended.  MRS has no record of the existence of any such extended lien and does not expect to issue or pursue lien certificates for the now repealed Maine inheritance tax. 

If you have any questions regarding this matter, please contact the Maine estate tax hotline at (207) 626-8480.

 

In Case You Missed It

As previously announced in an August 16, 2016 Tax Alert email, the IRS recently issued a press release titled New Phishing Scheme Mimics Software Providers; Targets Tax Professionals.  View the release at https://www.irs.gov/uac/newsroom/new-phishing-scheme-mimics-software-providers-targets-tax-professionals.

As previously announced in a Tax Alert email dated September 2, 2016, Maine Revenue Services has initiated the process of repealing Rule 324 ("ConnectME Tax Reimbursements"). Maine Revenue Services is proposing to repeal this rule as it is unnecessary and obsolete.  It pertains to the administration of ConnectME tax reimbursements pursuant to 36 MRSA  2018, which was repealed several years ago.  Repeal of the rule will have no impact whatsoever on any Maine taxpayers.

The deadline for comments is October 9, 2016.  Comments should be directed to David E. Bauer, Esq. at Maine Revenue Services, 24 State House Station, Augusta, Maine 04333 or via e-mail to david.e.bauer@maine.gov.

 

Department
Telephone Numbers
FAX Numbers
Email Addresses
Taxpayer Service Center
(207) 626-8475
(207) 287-5855
Central Registration
(207) 624-5644
(207) 287-6975
taxregistration@maine.gov
Collections & Compliance
(207) 624-9595
(207) 287-6627
compliance.tax@maine.gov
Corporate Tax
(207) 624-9670
(207) 624-9694
corporate.tax@maine.gov
E-file Help Desk (1040 ONLY)
(207) 624-9730
(207) 287-6628
efile.helpdesk@maine.gov
Electronic Funds Transfer
(207) 624-5625
(207) 287-3618
efunds.transfer@maine.gov
Estate & Fiduciary Income Tax
(207) 626-8480
(207) 624-9694
estatetax@maine.gov
Fuel Tax
(207) 624-9609
(207) 287-6628
fuel.tax@maine.gov
Forms Request Line
(207) 624-7894
Individual Income Tax Assistance
(207) 626-8475
(207) 624-9694
income.tax@maine.gov
Insurance Premium Tax
(207) 624-9753
(207) 624-9694
Payment Plan/Income Tax
(207) 621-4300
(207) 621-4328
compliance.tax@maine.gov
Payment Plan/Other
(207) 624-9595
(207) 287-6627
compliance.tax@maine.gov
Practitioners’ Hotline
(207) 626-8458
(207) 624-9694
Property Tax
(207) 624-5600
(207) 287-6396
prop.tax@maine.gov
Sales Tax
(207) 624-9693
(207) 287-6628
sales.tax@maine.gov
Tax Clearance Letters
(207) 624-9628
(207) 287-6627
Office of Tax Policy
(207) 624-9789
(207) 287-3618
Taxpayer Advocate
(207) 624-9649
(207) 287-3618
taxpayer.advocate@maine.gov
Withholding Tax
(207) 626-8475
(207) 624-9694
withholding.tax@maine.gov
Tax Violations Hot Line
(207) 624-9600

This publication is designed to keep taxpayers, tax practitioners and the general public informed of developments, problems, questions and matters of general interest concerning Maine tax law, policy and procedure. The articles in this newsletter are not designed to address complex issues in detail, and they are not a substitute for Maine tax laws and/or regulations.

   

Suggestions for the Tax Alert?

Please contact::
Maine Revenue Services
PO Box 1060
Augusta, Maine 04332-1060