Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 601
Personal property; defined
Official textlegislature.maine.gov
Personal property for the purposes of taxation includes all tangible goods and chattels wheresoever they are and all vessels, at home or abroad.
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public.
If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
· 7 State House Station
· State House Room 108
· Augusta, Maine 04333-0007
Data for this page extracted on 10/20/2025 14:32:56.
<div class="nav
Source: view the official text
In this chapter (40 sections)
- 581-C · Mineral lands
- 581-D · Mineral lands subject to an excise tax
- 581-E · Report to the Bureau of Forestry
- 581-F · Report to the Bureau of Forestry on land in unorganized…
- 581-G · Report to Bureau of Forestry
- 582 · Appeal from State Tax Assessor
- 582-A · Payment for tax pending review
- 583 · Abatement
- 584 · Advisory Council
- 584-A · Construction
- 585 · Purpose
- 586 · Definitions
- 587 · Classification as farmland
- 588 · Planning board; open space land
- 589 · Scenic easements and development rights
- 590 · Value
- 591 · Recapture penalty
- 592 · Enforcement provision
- 593 · Application
- 594 · Exception
- 601 · Personal property; defined
- 602 · Where taxed
- 603 · Exceptions
- 604 · Mortgaged personal property; taxes
- 605 · Deceased persons
- 606-2 · Tax priority; deceased's personal property
- 607 · Insolvent person's personal property
- 608 · Blooded animals
- 609 · Sailing vessels and barges; tax rate
- 610 · Rebuilt vessels and barges; tax rate
- 610-A · Watercraft assessed as personal property
- 611 · Equipment tax
- 612 · Tax lien on personal property
- 613 · Watercraft decal
- 651 · Public property
- 652 · Property of institutions and organizations
- 653 · Estates of veterans
- 654 · Estates of certain persons
- 654-A · Estates of legally blind persons
- 655 · Personal property