18-125-207 Me. Code R. § 01
Current through 2025-03, January 15, 2025
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.
18-125 C.M.R. ch. 207, § 01