Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 207 - CONTROLLING INTEREST TRANSFERS
Section 125-207-06 - Exemptions
Universal Citation: 18 ME Code Rules ยง 125-207-06
Current through 2024-38, September 18, 2024
A controlling interest transfer is exempt from the real estate transfer tax if the transfer would have qualified for exemption if conveyed with a deed. See 36 M.R.S. §4641-C for a description of exemptions. Any such exemption must be claimed and identified on the return.
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