| A tax is imposed upon the transfer of real property and |
| tangible personal property situated in this State and held by an |
| individual who dies prior to January 1, 2002 or after December |
| 31, 2002 and who at the time of death was not a resident of this |
| State. When real or tangible personal property has been |
| transferred into a trust or a limited liability company or other |
| pass-through entity, the tax imposed by this section applies as |
| if the trust or limited liability company or other pass-through |
| entity did not exist and the property was personally owned by the |
| decedent. Maine property is subject to the tax imposed by this |
| section to the extent that such property is either included in |
| the decedent's federal gross estate or is Maine elective |
| property. The amount of this tax is a sum equal to that |
| proportion of the federal credit that the value of the decedent's |
| Maine real and tangible personal property in this State bears to |
| the value of the decedent's federal gross estate. All property |
| values under this section are as finally determined for federal |
| estate tax purposes, except that for estates of decedents dying |
| after December 31, 2002 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. |
