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owned by the decedent. Maine property is subject to the tax | | imposed by this section to the extent that such property is | | included in the decedent's gross estate as finally determined | | for federal estate tax purposes. The amount of this tax is a | | sum equal to that proportion of the federal credit that the | | value of Maine real and tangible personal property taxed in this | | State that qualifies for the credit bears to the value of the | | decedent's total federal gross estate. All property values under | | this section are as finally determined for federal estate tax | | purposes, except that for those estates that do not incur a | | federal estate tax, all property values are as finally | | determined by the assessor in accordance with the Code as if the | | estate had incurred a federal estate tax. The share of the | | federal credit used to determine the amount of a nonresident | | individual's estate tax under this section is computed without | | regard to whether the specific real or tangible personal | | property located in the State is marital deduction property. |
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| | | Sec. JJ-4. Application. This Part applies to estates of decedents | | dying after December 31, 2002 and before January 1, 2005. |
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| | | Sec. KK-1. Calculation and transfer; departmentwide savings. Notwithstanding | | any other provision of law, the Commissioner of Transportation | | is authorized to transfer amounts to achieve the | | departmentwide savings identified in Part B, section 1 of this | | Act by financial order upon recommendation by the State Budget | | Officer and approval of the Governor. These transfers are | | considered adjustments to allocations in fiscal year 2003-04 | | and fiscal year 2004-05. |
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| | | Sec. KK-2. Transfer of funds; highway improvement projects. Notwithstanding | | any other provision of law, on or before June 30, 2004, the | | State Controller shall transfer $8,000,000 from the | | unallocated surplus of the Highway Fund to the unappropriated | | surplus of the General Fund as reimbursement for funds | | provided for highway improvement projects. |
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| | | Sec. LL-1. Voluntary employee incentive programs. Notwithstanding the Maine | | Revised Statutes, Title 5, section 903, subsections 1 and 2, | | the Commissioner of Administrative and Financial Services | | shall offer for use, prior to July 1, 2005, special voluntary | | employee incentive programs, including a 50% workweek option, | | flexible position staffing and time off without |
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