Maine Statutes
§ 36 §4641-A — Rate of tax; liability for tax
Maine § 36 §4641-A
This text of Maine § 36 §4641-A (Rate of tax; liability for tax) is published on Counsel Stack Legal Research, covering Maine primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Me. Rev. Stat. tit. 36, § 36 §4641-A (2026).
Text
1.Deeds.
A tax is imposed on each deed by which any real property in this State is transferred.
2.Transfer of direct or indirect controlling interest in entity with interest in real property.
A tax is imposed on the transfer or acquisition within any 12-month period of a direct or indirect controlling interest in any entity with a fee interest in real property in this State.
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Legislative History
PL 1975, c. 572, §1 (NEW). PL 1983, c. 859, §§M9,M13 (AMD). PL 1985, c. 381, §1 (AMD). PL 1993, c. 398, §2 (RPR). PL 2001, c. 559, §I3 (RPR). PL 2001, c. 559, §I15 (AFF). PL 2025, c. 388, Pt. V, §§3, 4 (AMD). PL 2025, c. 388, Pt. V, §10 (AFF).
Nearby Sections
15
§ 36 §4641
Definitions§ 36 §4641-A
Rate of tax; liability for tax§ 36 §4641-B
Collection§ 36 §4641-C
Exemptions§ 36 §4641-D
Declaration of value§ 36 §4641-E
Powers and duties of State Tax Assessor§ 36 §4641-F
Petition for reconsideration of assessment§ 36 §4641-G
Appeals§ 36 §4641-H
Notices§ 36 §4641-I
Priority§ 36 §4641-J
Recording without tax§ 36 §4641-K
Falsifying declaration of value§ 36 §4641-L
No effect on recordation§ 36 §4641-M
Confidentiality of declaration of value§ 36 §4641-N
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Bluebook (online)
Maine § 36 §4641-A, Counsel Stack Legal Research, https://law.counselstack.com/statute/me/36%20%C2%A74641-A.