Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 207 - CONTROLLING INTEREST TRANSFERS
Current through 2024-38, September 18, 2024
SUMMARY: This rule explains Maine law on the application of the real estate transfer tax under 36 M.R.S., chapter 711-A to the transfer or acquisition of a controlling interest in an entity that owns real property located in Maine.
STATUTORY AUTHORITY: 36 M.R.S. §§4641(1-A)(C), 4641-E
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