Sec. 1. 36 MRSA §4641-C, sub-§4, as amended by 1997, c. 504, §12, is further amended to read:

4. Deeds between certain family members. Deeds between husband and wife, or parent and child, or grandparent and grandchild, without actual consideration for the deed, and deeds between spouses in divorce proceedings;

SUMMARY

This bill exempts from the real estate transfer tax deeds between grandparent and grandchild.