B. New mobile and modular homes. Exemption is limited manufactured housing to the extent of all costs, other than materials, included in the sale price, but the exemption may not to exceed 50% of the sale price.

Sec. 4. 36 MRSA §1952-B, as amended by PL 1991, c. 846, §26, is further amended to read:

§1952-B. Manufactured housing

The tax imposed by chapters 211 to 225 this Part on the sale or use of any type of manufactured housing, as defined in Title 30-A, section 4358, subsection 1, paragraph A, except when the dealer has collected the tax in full, must be paid by the purchaser to the State Tax Assessor. The State Tax Assessor assessor shall provide a tax receipt to the purchaser, which, upon.__Upon request by the municipal officials, assessors of a plantation or the Maine Land Use Regulation Commission, the receipt must be made available by the purchaser to certify that the tax imposed by chapters 211 to 225 has been paid, pursuant to Title 30-A, section 4358, subsection 4 or Title 30-A, section 7060, subsection 1, paragraph C.

A valid bill of sale from a dealer showing that the tax has been collected in full serves to certify that the tax imposed by chapters 211 to 225 has been paid, pursuant to Title 30-A, section 4358, subsection 4, or Title 30-A, section 7060, subsection 1, paragraph C, in lieu of a tax receipt provided by the State Tax Assessor assessor.

Sec. 5. 36 MRSA §4064, first ¶, as amended by PL 2005, c. 218, §42, is further amended to read:

A tax is imposed upon the transfer of real property and tangible personal property situated in this State and held by an individual who dies prior to January 1, 2002 or after December 31, 2002 and who at the time of death was not a resident of this State. When real or tangible personal property has been transferred into a trust or a limited liability company or other pass-through entity, the tax imposed by this section applies as if the trust or limited liability company or other pass-through entity did not exist and the property was personally owned by the decedent. Maine property is subject to the tax imposed by this section to the extent that such property is either included in the decedent's federal gross estate or is Maine elective property. The amount of this tax is a sum equal to that proportion of the federal credit that the value of the decedent's