| | | Be it enacted by the People of the State of Maine as follows: |
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| | | Sec. 1. 36 MRSA §111, sub-§1-A, as amended by PL 2001, c. 441, §1 and | | affected by §2, is further amended to read: |
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| | | 1-A. Code. "Code" means the United States Internal Revenue | Code of 1986 and amendments to that Code as of December 31, 2000 | | 2001. |
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| | | Sec. 2. Application. This Act applies to tax years beginning on or | | after January 1, 2001. |
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| | | This bill updates references to the United States Internal | | Revenue Code contained in the Maine Revised Statutes, Title 36 as | | amended through December 31, 2001 for tax years beginning on or | | after January 1, 2001. The bill also conforms Maine's estate tax | | laws to the Internal Revenue Code as of December 31, 2001. |
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