Maine Code § 36-3219

Purpose
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The tax imposed by this chapter is levied for the purpose of providing revenue to be used by this
State to defray in whole or in part the cost of constructing, widening, reconstructing, maintaining,
resurfacing and repairing the public highways of this State and the cost and expense incurred in the
administration and enforcement of this chapter, and for no other purpose whatsoever. [PL 1983, c.
94, Pt. D, §6 (NEW).]

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