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MAINE STATUTES AND CODES
36 §601. Personal property; defined
Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 105: CITIES AND TOWNS
Subchapter 3: PERSONAL PROPERTY TAXES
§601. Personal property; defined
Personal property for the purposes of taxation includes all tangible goods and chattels wheresoever they are and all vessels, at home or abroad.
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