C.M.R. 18, 125, ch. 207 - CONTROLLING INTEREST TRANSFERS

  1. § 125-207-01 - General
  2. § 125-207-02 - Definitions
  3. § 125-207-03 - Controlling interest transfers
  4. § 125-207-04 - Tax
  5. § 125-207-05 - Tax return and payment
  6. § 125-207-06 - Exemptions

SUMMARY: This rule explains Maine law on the application of the real estate transfer tax under 36 M.R.S., chapter 711-A to the transfer or acquisition of a controlling interest in an entity that owns real property located in Maine.

Notes

C.M.R. 18, 125, ch. 207
EFFECTIVE DATE:
September 21, 1987 - filing 87-330 (as "Real Estate Transfers")
EFFECTIVE DATE (ELECTRONIC CONVERSION):
May 1, 1996
REPEALED AND REPLACED:
January 12, 2003 - filing 2003-4
AMENDED:
January 16, 2007 - filing 2007-7
January 7, 2008 - filing 2008-2
REPEALED AND REPLACED:
8/24/2022- filing 2022- 153 (as "Controlling Interest Transfers")

STATUTORY AUTHORITY: 36 M.R.S. §§4641(1-A)(C) , 4641-E

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