Maine Statutes
§ 36 §4641-A — Rate of tax; liability for tax
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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