Maine Code § 36-1502

Excise tax in lieu of property taxes
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The excise tax imposed by this chapter is in lieu of all property taxes on watercraft. [PL 1983, c.
92, Pt. B, §9 (NEW).]
1. Collection; reimbursement.
[PL 1983, c. 632, Pt. A, §6 (NEW); PL 1983, c. 632, Pt. A, §16 (RP).]
REVISOR'S NOTE: The 1983 repealer was removed by Proclamation of the Governor on November
26, 1984. This section remains in effect and is not affected by the repealed 1983 laws.

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