Maine Revised Statutes, Title 27, chapter 17, subsection 511
Maine Revised Statutes, Title 36
Internal Revenue Code, 26 United States Code, Section 47(1990)
26 Code of Federal Regulations, 1.46-3 (2008)
26 Code of Federal Regulations, 1.48-12 (2008)
National Historic Preservation Act of 1966 (as amended through 2006), 16 United States Code, Title 1, Section 101
36 Code of Federal Regulations, Chapter 1, Part 60 (2008)
36 Code of Federal Regulations, Chapter 1, Part 67 (2008)
Copies of all reference materials are available upon request from the Maine Historic Preservation Commission.
C.M.R. 94, 089, ch. 813, APPENDIX