Maine Statutes
§ 36 §602 — Where taxed
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
Purpose