Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 207 - CONTROLLING INTEREST TRANSFERS
Section 125-207-01 - General
Universal Citation: 18 ME Code Rules ยง 125-207-01
Current through 2024-38, September 18, 2024
Maine generally imposes a real estate transfer tax on the transfer of Maine real property from one person to another. The real estate transfer tax is also imposed on the transfer or acquisition within a 12-month period of a direct or indirect controlling interest of an entity with a fee interest in Maine real property.
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