Maine § 36 §1481 Definitions

Maine Statutes

§ 36 §1481 — Definitions

Maine § 36 §1481

Title 36TAXATION

Part 2PROPERTY TAXES

Ch. 111AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES

This text of Maine § 36 §1481 (Definitions) is published on Counsel Stack Legal Research, covering Maine primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Me. Rev. Stat. tit. 36, § 36 §1481 (2026).

Text

The following words and phrases as used in section 551 and this chapter shall have the following meanings:

1.Mobile home. "Mobile home" means: 1-A. Camper trailer. "Camper trailer" shall mean:

2.Maker's list price. "Maker's list price" in the case of vehicles manufactured in the United States means the retail price at the point of manufacture, less the federal manufacturer's tax. "Maker's list price" in the case of vehicles manufactured outside the United States means the retail price at the nearest port of entry. In either case, "maker's list price" includes the manufacturer's suggested retail price of all accessories and equipment which are a part of the vehicle at the time the excise tax is paid.

3.Motor vehicle. "Motor vehicle" means any self-propelled vehicle not operated exclusive

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The following words and phrases as used in section 551 and this chapter shall have the following meanings:
1.
Mobile home.
"Mobile home" means:
1-A.
Camper trailer.
"Camper trailer" shall mean:
2.
Maker's list price.
"Maker's list price" in the case of vehicles manufactured in the United States means the retail price at the point of manufacture, less the federal manufacturer's tax. "Maker's list price" in the case of vehicles manufactured outside the United States means the retail price at the nearest port of entry. In either case, "maker's list price" includes the manufacturer's suggested retail price of all accessories and equipment which are a part of the vehicle at the time the excise tax is paid.
3.
Motor vehicle.
"Motor vehicle" means any self-propelled vehicle not operated exclusively on tracks, including motorcycles, but not including aircraft. "Motor vehicle" does not include any vehicle prohibited by law from operating on the public highways. "Motor vehicle" does not include any snowmobile as defined in Title 12, section 13001. "Motor vehicle" does not include water well drilling equipment attached to a self-propelled vehicle and used for business purposes by a person licensed under Title 32, chapter 69‑C.
4.
Stock race car.
"Stock race car" means a one-time factory produced vehicle equipped with roll bars or bracing welded or attached to the frame in a permanent manner and special safety belts, firewalls and having a certain amount of the body removed.
5.
Vehicle.
"Vehicle" means a motor vehicle, mobile home, camper trailer, heavier-than-air aircraft or lighter-than-air aircraft. "Vehicle" does not include any snowmobiles as defined in Title 12, section 13001.
6.
Automobile.
"Automobile" means a motor vehicle, including a motorized home but not including a stock race car, designed for the conveyance of passengers with a seating capacity of not more than 14 persons.
7.
Purchase price.
"Purchase price" means the actual price paid, including any trade-in value applied to the cost of purchasing the vehicle.
8.
Bus.
"Bus" has the same meaning as in Title 29‑A, section 101, subsection 11.

Legislative History

PL 1965, c. 18, §§3,4 (AMD). PL 1969, c. 414, §§6,7 (AMD). PL 1973, c. 588, §6 (AMD). PL 1975, c. 252, §§15,16 (AMD). PL 1977, c. 324, §1 (AMD). PL 1977, c. 564, §132 (AMD). PL 1981, c. 230 (AMD). PL 1981, c. 275 (AMD). PL 1981, c. 706, §18 (AMD). PL 1991, c. 546, §15 (AMD). PL 1995, c. 440, §3 (AMD). PL 1995, c. 440, §5 (AFF). PL 2001, c. 396, §20 (AMD). PL 2003, c. 414, §§B52,53 (AMD). PL 2003, c. 414, §D7 (AFF). PL 2003, c. 614, §9 (AFF). PL 2011, c. 646, §2 (AMD). PL 2019, c. 401, Pt. A, §§13, 14 (AMD). PL 2019, c. 401, Pt. A, §19 (AFF). PL 2019, c. 430, §1 (AMD).