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Maine · Through October 1, 2025

36 M.R.S. §602: Where taxed

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Where this section sits in the code
  1. TITLE 36: TAXATION
  2. PART 2: PROPERTY TAXES
  3. CHAPTER 105: CITIES AND TOWNS
  4. SUBCHAPTER 3: PERSONAL PROPERTY TAXES

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.

Collected 2026-09-04T15:12:40Z. Source file · JSON

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