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

Me. Rev. Stat. tit. 36, § 3632 (2026)

Value of share of joint owners

✓ current as of May 2026
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(REPEALED)
SECTION HISTORY
PL 1965, c. 95 (AMD). PL 1975, c. 733, §3 (RPR). 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× “§§ 3523, 3524 and 36 M.R.S.A. § 3632. In the case of debts for which husband and wife are jointly and severally liable, absent unique circumstances, the State of Maine Bureau of Taxation allows as a deduction from the gross estate one half of the outstanding debt in existence on…”
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