Proceeds from the sale of property are taxable under this section if those proceeds are included in the total federal gross estate and the sale was made in contemplation of death. A sale of property made within 6 months prior to the death of the grantor is deemed to be in contemplation of death within the meaning of this section.

Sec. D-5. 36 MRSA §4066, as enacted by PL 1981, c. 451, §7, is amended to read:

§4066. Discharge of personal representative's personal liability

If the personal representative makes a written application, accompanied by a copy of the final determination of the federal estate tax liability, if any, and other supporting documentation that the State Tax Assessor may require, to the State Tax Assessor assessor for determination of the amount of the tax and discharge of personal liability for that tax, the State Tax Assessor assessor, as soon as possible and in any event within one year after the making of the application, or if the application is made before the return is filed, then within one year after the return is filed, shall notify the personal representative of the amount of the tax and of any interest on that amount. The personal representative, on payment of the that amount of which he is notified, shall be is discharged from personal liability for any deficiency in tax subsequently found, after that, to be due, and shall be is entitled to a receipt or writing showing that certificate of discharge.

Sec. D-6. 36 MRSA §4068, sub-§§2 and 3, as enacted by PL 1981, c. 451, §7, are amended to read:

2. Tax liability. In all cases where the Code requires that a federal estate tax return be filed there is a Maine estate tax liability, the personal representative shall pay the tax imposed by this chapter and file a return within 9 months after the decedent's death. The return shall must be in the form prescribed by the State Tax Assessor and it shall must be accompanied by a copy of the federal estate tax return, if any, and other supporting documentation that the assessor may require.