Terms Used In Maine Revised Statutes > Title 36 > Part 6 > Chapter 573 - Reciprocity in Collection

• Decedent: A deceased person.
• Fiduciary: A trustee, executor, or administrator.
• Intestate: Dying without leaving a will.
• Notice: means written notification served personally, sent by certified mail or sent by first-class mail to the last known address of the person for whom the notification is intended. See Maine Revised Statutes Title 36 Sec. 111
• Personal property: All property that is not real property.
• Probate: Proving a will
• Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
• Testate: To die leaving a will.
• United States: includes territories and the District of Columbia. See Maine Revised Statutes Title 1 Sec. 72