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MAINE STATUTES AND CODES
36 §602. -- where taxed
Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 105: CITIES AND TOWNS
Subchapter 3: PERSONAL PROPERTY TAXES
§602. -- where taxed
All personal property within or without the State, except in cases enumerated in section 603, shall be taxed to the owner in the place where he resides.
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