18-C M.R.S. § 3-706

1. Duty to file or mail inventory. Within 3 months after appointment, a personal representative who is not a special administrator or a successor to another personal representative who has previously discharged this duty shall prepare and file with the court or mail to all interested persons who request it an inventory of property owned by the decedent at the time of death, listing it with reasonable detail and indicating as to each listed item its fair market value as of the date of the decedent's death and the type and amount of any encumbrance that may exist with reference to any item. The inventory must also include a schedule of credits of the decedent, with the names of the obligors, the amounts due, a description of the nature of the obligation and the amount of all such credits, exclusive of expenses and risk of settlement or collection. [PL 2019, c. 598, §3 (AMD).]

2. Inventory furnished on request. If the personal representative filed the inventory with the court pursuant to subsection 1 , the personal representative shall furnish the inventory to interested persons who request it. If the personal representative mailed the inventory to all interested persons who requested it pursuant to subsection 1 , the personal representative may also file the inventory with the court. [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]

3. Failure to file, mail or furnish inventory; missing property. When an inventory has not been filed, mailed or furnished as required under subsection 1 or 2 and an interested party makes a prima facie case that property that should have been inventoried is now missing, the personal representative has the burden of proving by a preponderance of the evidence that the specific property would properly be excluded from the inventory. [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]