‘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 date that the return was filed or within 90 days of the date that the assessor received notice from the taxpayer of the final federal determination, whichever is later.’