‘Sec. 27. 36 MRSA §4071, sub-§1, as amended by PL 2005, c. 622, §22 and affected by §33, is further amended to read:
1. Final federal determination. A Except as otherwise provided in this subsection, a final federal determination as to any of the following issues also determines the same issue for purposes of the tax under this chapter:
A. The inclusion in the federal gross estate of any item of property or interest in property;
B. The allowance of any item claimed as a deduction from the federal gross estate; or
E. For estates of decedents dying before January 1, 2003, the amount of the federal credit.
The State Tax Assessor is not bound by a final federal determination if the assessor determines the issue for purposes of tax under this chapter within 3 years of the due date for filing the return, including any extensions; within 3 years of the date that the return was filed; or within one year of the date that the assessor received notice from the taxpayer of the final federal determination, whichever is latest.’