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 estate tax, any item, but not its value, entering into the computation of the tax shall be is deemed to have been the subject of the final federal determination, whether or not specifically adjusted thereby.

Sec. 24. 36 MRSA §4075-A, sub-§1, as enacted by PL 1995, c. 281, §23, is amended to read:

1. Refund. In the case of any overpayment of tax imposed by this chapter, the State Tax Assessor shall authorize the Treasurer of State to refund the overpayment and any applicable interest to the A personal representative or the responsible party otherwise liable for the tax imposed by this chapter may request a refund of any tax imposed by this chapter within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever period expires later. Every claim for refund must be submitted to the State Tax Assessor in writing and state the specific grounds upon which it is founded.__The