Maine Statutes
§ 36 §602 — Where taxed
Maine § 36 §602
This text of Maine § 36 §602 (Where taxed) 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 §602 (2026).
Text
All personal property within or without the State, except in cases enumerated in section 603, must be taxed to the owner in the place where the owner resides.
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Legislative History
PL 2025, c. 113, Pt. D, §13 (AMD).
Nearby Sections
15
§ 36 §6-A
Payments; refund or abatement§ 36 §601
Personal property; defined§ 36 §602
Where taxed§ 36 §603
Exceptions§ 36 §604
Mortgaged personal property; taxes§ 36 §605
Deceased persons§ 36 §606-2
Tax priority; deceased's personal property§ 36 §607
Insolvent person's personal property§ 36 §608
Blooded animals§ 36 §609
Sailing vessels and barges; tax rate§ 36 §610
Rebuilt vessels and barges; tax rate§ 36 §610-A
Watercraft assessed as personal property§ 36 §6101
Short title§ 36 §6102
PurposeCite This Page — Counsel Stack
Bluebook (online)
Maine § 36 §602, Counsel Stack Legal Research, https://law.counselstack.com/statute/me/36%20%C2%A7602.