§4641-A. Rate of tax; liability for tax 1. Deeds. A tax is imposed on each deed by which any real property in this State is transferred. A. The rate of the tax is $2.20 for each $500 or fractional part of $500 of the value of the property transferred. [PL 2001, c. 559, […]
§4641-B. Collection 1. Transfer of real property by deed. The State Tax Assessor shall provide for the collection of the tax on the transfer of real property by deed by each register of deeds. When any deed is offered for recordation, the register of deeds shall ascertain and compute the amount of tax due on […]
§4641-C. Exemptions The following are exempt from the tax imposed by this chapter: [PL 2001, c. 559, Pt. I, §5 (AMD); PL 2001, c. 559, Pt. I, §15 (AFF).] 1. Governmental entities. Deeds to property transferred to or by the United States, the State of Maine or any of their instrumentalities, agencies or subdivisions. […]
§4641-D. Declaration of value Except as otherwise provided in this section, any deed, when offered for recording, and any report of a transfer of a controlling interest must be accompanied by a declaration of the value of the property transferred and indicating the taxpayer identification numbers of the grantor and grantee, if they are business […]
§4641-E. Powers and duties of State Tax Assessor The State Tax Assessor is authorized to prescribe such rules and regulations as are necessary to carry out the purposes of this chapter. [PL 1993, c. 398, §6 (AMD).] Within 3 years of the recording of a deed subject to the tax imposed by this chapter […]
§4641-F. Petition for reconsideration of assessment (REPEALED) SECTION HISTORY PL 1975, c. 572, §1 (NEW). PL 1977, c. 694, §719 (RP).
§4641-G. Appeals (REPEALED) SECTION HISTORY PL 1975, c. 572, §1 (NEW). PL 1977, c. 694, §719 (RP).
§4641-H. Notices (REPEALED) SECTION HISTORY P&SL 1975, c. 78, §21 (AMD). PL 1975, c. 572, §1 (NEW). PL 2005, c. 218, §49 (RP).
§4641-I. Priority (REPEALED) SECTION HISTORY PL 1975, c. 572, §1 (NEW). PL 1981, c. 364, §61 (AMD). PL 2005, c. 218, §50 (RP).
§4641-J. Recording without tax Any register of deeds who, upon recording any deed or receiving a report of a transfer of a controlling interest upon which a tax is imposed by this chapter, fails to collect that tax or to obtain the declaration of value required by this chapter and does so with the intent […]
§4641-K. Falsifying declaration of value 1. Prohibition. A person may not: A. Knowingly falsify the declaration of value prescribed by section 4641-D; [PL 2003, c. 452, Pt. U, §16 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).] B. Refuse to permit the State Tax Assessor or any of the State Tax Assessor’s […]
§4641-L. No effect on recordation Failure to comply with the requirements of this chapter does not affect the validity of any recorded instrument or the validity of any recordation or transfer of a controlling interest. [PL 2001, c. 559, Pt. I, §14 (AMD); PL 2001, c. 559, Pt. I, §15 (AFF).] SECTION HISTORY PL […]
§4641-M. Confidentiality of declaration of value (REPEALED) SECTION HISTORY PL 1975, c. 572, §1 (NEW). PL 1977, c. 509, §32 (AMD). PL 1977, c. 668, §5 (RP).
§4641-N. Review The Maine State Housing Authority shall submit a report to the joint standing committee of the Legislature having jurisdiction over taxation by April 1, 1987, and each 2 years thereafter. The report shall cover the 2 prior fiscal years of the authority and shall identify the amount of revenues under this chapter that […]
§4641. Definitions As used in this chapter, unless the context otherwise indicates, the following words shall have the following meanings: [PL 1975, c. 572, §1 (NEW).] 1. Consideration. “Consideration” means the total price or amount paid, or required to be paid, for real property valued in money, whether received in money or otherwise and […]
§4642. Rate of Tax (REPEALED) SECTION HISTORY P&SL 1967, c. 154, §§H1,2 (NEW). PL 1967, c. 537, §2 (RP).
§4643. Collection (REPEALED) SECTION HISTORY P&SL 1967, c. 154, §§H1,2 (NEW). PL 1967, c. 537, §2 (RP).
§4644. Exemptions (REPEALED) SECTION HISTORY P&SL 1967, c. 154, §§H1,2 (NEW). PL 1967, c. 537, §2 (RP).
