Maine Code § 24-A-2907

Coverage for sales tax credit
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All contracts of motor vehicle casualty insurance delivered or issued for delivery in this State
covering motor vehicles registered in this State shall provide coverage for the value of the sales tax
credit that would have been available upon trade thereof at the highest book value at the time of loss or
destruction of the insured vehicle. [PL 1973, c. 219 (NEW).]

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