‘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 provided in subsection 1-A, 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.
Sec. 28. 36 MRSA §4071, sub-§1-A is enacted to read:
1-A. State determination of certain estates. For deaths occurring on or after July 1, 2008, the State Tax Assessor is not bound by a final federal determination under subsection 1 if the assessor determines the issue for purposes of tax under this chapter within 2 years of the date the return was filed or the date the return is due, whichever is later.’