A. That proportion of the federal estate tax calculated prior to the application 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 total federal gross estate; and

B. That proportion of the federal credit divided by .75 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 total federal gross estate.

All values are as finally determined for federal estate tax purposes. 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.

Sec. 22. 36 MRSA §4071, sub-§1, as amended by PL 2003, c. 673, Pt. D, §8 and affected by §9, is further amended to read:

1. Final federal determination. A final federal determination as to any of the following issues shall also determine 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

C. The value or amount of any such item;

D. The value of the federal gross estate generally; or

E. For estates of decedents dying before January 1, 2003, the amount of the federal credit.

Sec. 23. 36 MRSA §4071, sub-§3, as enacted by PL 1981, c. 451, §7, is amended to read:

3. Items entering computation of tax. If there has been a final federal determination with respect to a decedent's federal