Sec. 38. 36 MRSA §3235, as amended by PL 2003, c. 390, §19, is further amended to read:

§3235. Tax a debt; recovery

The taxes, interest and penalties imposed by chapters 7, 451 and 459, from the time they are due, are a personal debt of the supplier, distributor, importer, retailer or user to the State, recoverable in any court of competent jurisdiction in a civil action in the name of the State, and have preference in any distribution of the assets of the taxpayer, whether in bankruptcy, insolvency or otherwise. The proceeds of any judgment obtained must be paid to the State Tax Assessor.

Sec. 39. 36 MRSA §3240, as amended by PL 1985, c. 127, §1, is repealed.

Sec. 40. 36 MRSA §4062, sub-§4, as enacted by PL 1981, c. 451, §7, is repealed.

Sec. 41. 36 MRSA §4062, sub-§7, as enacted by PL 1981, c. 451, §7, is amended to read:

7. Transfer. "Transfer" includes the passing of property or any interest therein, in possession or enjoyment, present or future, by inheritance, descent, devise, succession, bequest, grant, deed, bargain, sale, gift or appointment in the manner described in this chapter.

Sec. 42. 36 MRSA §4064, first ¶, as amended by PL 2005, c. 12, Pt. M, §1 and affected by §2, is further amended to read:

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 or a limited liability company or other pass-through entity, the tax imposed by this section applies as if the trust or limited liability company or other pass-through entity 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 the decedent's Maine real and tangible personal property taxed in this State that qualifies for the credit bears to the value of