Me. Rev. Stat. » Title 36
Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 3467 (2026)

Nonresidents; deductions

✓ current as of May 2026
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(REPEALED)
SECTION HISTORY
PL 1983, c. 480, §A45 (AMD). PL 1997, c. 668, §26 (RP).
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Notes of Decisions
Cited in 1 case, 1978–1978 · leading case: Kelley v. Halperin, 390 A.2d 1078 (Me. 1978).
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Kelley v. Halperin, 390 A.2d 1078 (Me. 1978). · cites it 2× “36 M.R.S.A. § 3467(6) provides: “In the case of the estate of a nonresident the net estate for the purpose of the taxes imposed by chapters 551 to 573 shall be ascertained by deducting from the gross estate the following items: 6.”
— Me. Rev. Stat. tit. 36, § 3467(6) — 1 case
Kelley v. Halperin, 390 A.2d 1078 (Me. 1978). “36 M.R.S.A. § 3467(6) provides: “In the case of the estate of a nonresident the net estate for the purpose of the taxes imposed by chapters 551 to 573 shall be ascertained by deducting from the gross estate the following items: 6.”
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