Maine § 36 §1484 Place of payment

Maine Statutes

§ 36 §1484 — Place of payment

Maine·Title 36 TAXATION·Part 2 PROPERTY TAXES·Ch. 111 AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES

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.

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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).