Me. Rev. Stat. » Title 36
Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 1381 (2026)

Poll tax

✓ current as of May 2026
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(REPEALED)
SECTION HISTORY
PL 1969, c. 433, §98 (AMD). PL 1971, c. 598, §87 (AMD). PL 1973, c. 66, §16 (RP).
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Notes of Decisions
Cited in 2 cases, 1974–1976 · leading case: Berry v. Daigle, 322 A.2d 320 (Me. 1974).
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Berry v. Daigle, 322 A.2d 320 (Me. 1974). · cites it 2× “Pursuant to 36 M.R.S.A. § 1381, the tax assessor for the Town of Cape Elizabeth assessed a poll tax for the year 1972 upon Mr.”
Exxon Corp. v. King, 351 A.2d 534 (Me. 1976). “The poll tax statute, 36 M.R.S.A. § 1381, was repealed effective March 13, 1973.”
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