.11 Liens and lien releases Except as otherwise provided by law, an automatic lien for estate taxes, interest and penalties attaches to all Maine property (real and personal) owned by a decedent at death. The lien does not attach to any property passing by right of survivorship to a surviving joint tenant who was the spouse on the date of death. The lien decedent’s decedent’s continues until it is released by the State Tax Assessor, except that: A. The lien is automatically released by operation of law when the personal representative of the estate, the trustee of a trust or surviving joint tenant of the property, each acting in the capacity of a fiduciary of the estate, transfers the property for value as defined pursuant to 36 M.R.S., Chapter 575. However, the lien continues to attach to any property that is transferred for less than its value or when transferred by any other party. B. The lien is automatically released by operation of law ten years after the date of death. decedent’s When a personal representative of an estate files a completed Certificate of Discharge of Estate Tax Lien, the Assessor will release the lien upon a showing by the estate that all taxes, interest, and penalties have been paid or a determination by Maine Revenue Services that no tax is due. .12 Application date This Rule applies to estates of decedents dying on or after January 1, 2011. This Rule does not apply to estates of decedents dying on or after January 1, 2013. STATUTORY AUTHORITY: 36 M.R.S.A. §112 EFFECTIVE DATE: January 7, 2008 filing 2008-3 – AMENDED: October 27, 2008 filing 2008-494 – March 14, 2010 filing 2010-79 – December 5, 2010 filing 2010-609 – February 11, 2012 filing 2012-15 – October 20, 2013 filing 2013-249 – April 28, 2015 filing 2015-077 –
.11 Liens and lien releases Except as otherwise provided by law, an automatic lien for estate taxes, interest and penalties attaches to all Maine property (real and personal) owned by a decedent at death. The lien does not attach to any property passing by right of survivorship to a surviving joint tenant who was the decedent’s spouse on the decedent’s date of death. The lien continues until it is released by the State Tax Assessor, except that: A. The lien is automatically released by operation of law when the personal representative of the estate, the trustee of a trust or surviving joint tenant of the property, each acting in the capacity of a fiduciary of the estate, transfers the property for value as defined pursuant to 36 M.R.S., Chapter 575. However, the lien continues to attach to any property that is transferred for less than its value or when transferred by any other party. B. The lien is automatically released by operation of law ten years after the decedent’s date of death. When a personal representative of an estate files a completed Certificate of Discharge of Estate Tax Lien, the Assessor will release the lien upon a showing by the estate that all taxes, interest, and penalties have been paid or a determination by Maine Revenue Services that no tax is due. .12 Application date This Rule applies to estates of decedents dying on or after January 1, 2011. This Rule does not apply to estates of decedents dying on or after January 1, 2013. STATUTORY AUTHORITY: 36 M.R.S.A. §112 EFFECTIVE DATE: January 7, 2008 – filing 2008-3 AMENDED: October 27, 2008 – filing 2008-494 March 14, 2010 – filing 2010-79 December 5, 2010 – filing 2010-609 February 11, 2012 – filing 2012-15 October 20, 2013 – filing 2013-249 April 28, 2015 – filing 2015-077
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