Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 3682 (2026)

Deposits

✓ current as of May 2026
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(REPEALED)
SECTION HISTORY
PL 1997, c. 668, §26 (RP).
Notes of Decisions
Cited in 1 case, 1986–1986 · leading case: Moore v. State Tax Assessor, 504 A.2d 610 (Me. 1986).
Moore v. State Tax Assessor, 504 A.2d 610 (Me. 1986). “In such a case the executor shall deposit with the Probate Court a bond sufficient to secure the payment of the tax. Id. Similarly, in cases where information is not available to make possible a final determination of the tax, the taxpayer may deposit cash or bonds with the…”
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