| A tax is imposed upon the transfer of real property and |
| tangible personal property situated in this State and held by an |
| individual who dies prior to January 1, 2002 or after December |
| 31, 2002 and who at the time of death was not a resident of this |
| State. When real or tangible personal property has been |
| transferred into a trust, the tax imposed by this section applies |
| as if the trust did not exist and the property was personally |
| owned by the decedent. Maine property is subject to the tax |
| imposed by this section to the extent that such property is |
| included in the decedent's federal gross estate. The amount of |
| this tax is a sum equal to that proportion of the federal credit |
| that the value of Maine real and tangible personal property taxed |
| in this State that qualifies for the credit bears to the value of |
| the decedent's federal gross estate. All property values under |
| this section are as finally determined for federal estate tax |
| purposes, except that for estates of decedents dying after |
| December 31, 2002 and before January 1, 2005 that do not incur a |
| federal estate tax, all property values are as finally determined |
| by the assessor in accordance with the Code as if the estate had |
| incurred a federal estate tax. The share of the federal credit |
| used to determine the amount of a nonresident individual's estate |
| tax under this section is computed without regard to whether the |
| specific real or tangible personal property located in the State |
| is marital deduction property. |
