An Act To Clarify the Tax Laws for Title to Real Estate by Releasing Inheritance Tax Liens
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §175-A, sub-§5 is enacted to read:
5. Inheritance tax. Notwithstanding the other provisions of this Title, a lien for inheritance tax resulting from the operation of former section 3404 with regard to real property of a decedent who died prior to July 1, 1986 is released.
Effective 90 days following adjournment of the 128th Legislature, First Regular Session, unless otherwise indicated.