A.__The Code requires that a federal estate tax return be filed; or

B.__The federal gross estate, increased by the amount of adjusted taxable gifts made by the decedent after December 31, 1976 and by the aggregate amount of any specific gift tax exemption under former Code, Section 2521 used by the decedent after September 8, 1976 exceed the exclusion and related unified credit amounts specified in section 4062, subsection 1-A.

The return must be in the form prescribed by the State Tax Assessor and it must be accompanied by a copy of the federal estate tax return, if any, and by other supporting documentation that the assessor may require.

3. No returned required. In all cases where there is no Maine estate tax liability a Maine estate tax return is not required to be filed, the personal representative, surviving joint tenant of real estate or any other person whose real estate might be subject to a lien for taxes pursuant to this chapter may at any time file with the assessor in the form prescribed by the assessor a statement of the value of the federal gross estate.

Sec. 41. 36 MRSA §4365, as amended by PL 2003, c. 705, §6, is further amended to read:

§4365. Rate of tax

A tax is imposed on all cigarettes imported into this State or held in this State by any person for sale at the rate of 47 50 mills for each cigarette. Payment of the tax is evidenced by the affixing of stamps to the packages containing the cigarettes.

Sec. 42. 36 MRSA §4365-E, sub-§§1 to 3, as enacted by PL 2001, c. 439, Pt. SSSS, §2, are amended to read:

1. Stamped rate. Cigarettes stamped at the rate of 37 mills per cigarette and held for resale after September 30, 2001 are subject to tax at the rate of 47 50 mills per cigarette.

2. Liability. A person possessing cigarettes for resale is liable for the difference between the tax rate of 47 50 mills per cigarette and the tax rate of 37 mills per cigarette in effect before October 1, 2001. Stamps indicating payment of the tax imposed by this section must be affixed to all packages of cigarettes held for resale as of October 1, 2001, except that