Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 1489 (2026)

Crediting and apportionment of tax received

✓ current as of May 2026
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1.  Municipal excise tax account.  In municipalities the treasurer shall credit money received from excise taxes to an excise tax account, from which it may be appropriated by the municipality for any purpose for which a municipality may appropriate money.  
2.  County treasurer. 
[PL 1985, c. 459, Pt. C, §12 (RP).]
SECTION HISTORY
PL 1977, c. 698, §7 (AMD). PL 1983, c. 471, §15 (AMD). PL 1985, c. 459, §C12 (AMD).
Notes of Decisions
Cited in 1 case, 1981–1981 · leading case: Am. Trucking Associations, Inc. v. Quinn, 437 A.2d 623 (Me. 1981).
Am. Trucking Associations, Inc. v. Quinn, 437 A.2d 623 (Me. 1981). “More importantly, as the Superior Court found, every state maintains a system for registering trucks and imposes fees and taxes in conjunction with such registration.”
— Me. Rev. Stat. tit. 36, § 1489(1) — 1 case
Am. Trucking Associations, Inc. v. Quinn, 437 A.2d 623 (Me. 1981). “More importantly, as the Superior Court found, every state maintains a system for registering trucks and imposes fees and taxes in conjunction with such registration.”
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