18-125-207 Me. Code R. § 06
Current through 2024-51, December 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.
18-125 C.M.R. ch. 207, § 06