Any recorded instrument described in this Code on which the register of deeds notes by an appropriate stamp "Maine Real Estate Transfer Tax Paid" is prima facie evidence that the transfer was made for value.
18-C M.R.S. § 1-109, under Article 1: GENERAL PROVISIONS, DEFINITIONS AND JURISDICTION.
18-C M.R.S. § 1-109
Any recorded instrument described in this Code on which the register of deeds notes by an appropriate stamp "Maine Real Estate Transfer Tax Paid" is prima facie evidence that the transfer was made for value.