Maine § 36 §1484 Place of payment

Maine Statutes

§ 36 §1484 — Place of payment

Maine § 36 §1484

Title 36TAXATION

Part 2PROPERTY TAXES

Ch. 111AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES

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Bluebook

Me. Rev. Stat. tit. 36, § 36 §1484 (2026).

Text

The excise tax imposed by this chapter must be paid as provided in this section.

1.Aircraft. The excise tax on an aircraft must be paid to the municipality where the aircraft is based except as follows.

2.Mobile homes and camper trailers. Mobile homes and camper trailers are subject to excise tax as provided in this subsection.

3.Motor vehicles. Motor vehicles are subject to excise tax as provided in this subsection.

4.When paid to State.

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The excise tax imposed by this chapter must be paid as provided in this section.
1.
Aircraft.
The excise tax on an aircraft must be paid to the municipality where the aircraft is based except as follows.
2.
Mobile homes and camper trailers.
Mobile homes and camper trailers are subject to excise tax as provided in this subsection.
3.
Motor vehicles.
Motor vehicles are subject to excise tax as provided in this subsection.
4.
When paid to State.

Legislative History

PL 1965, c. 195, §1 (AMD). PL 1967, c. 15, §2 (AMD). PL 1967, c. 465, §§3,4 (AMD). PL 1969, c. 498, §17 (AMD). PL 1975, c. 252, §18 (AMD). PL 1977, c. 244, §§1,2 (AMD). PL 1979, c. 732, §§25,26,31 (AMD). PL 1981, c. 182 (AMD). PL 1983, c. 828, §3 (AMD). PL 1985, c. 793, §§1,2 (AMD). PL 1987, c. 141, §B34 (AMD). PL 1987, c. 497, §14 (AMD). PL 1987, c. 769, §A152 (AMD). PL 2007, c. 627, §33 (AMD). PL 2011, c. 610, Pt. A, §8 (AMD). PL 2015, c. 98, §1 (AMD). PL 2015, c. 98, §2 (AFF). PL 2025, c. 143, §1 (AMD).