Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 3462 (2026)

Tax on Class A

✓ current as of May 2026
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(REPEALED)
SECTION HISTORY
PL 1975, c. 384 (AMD). PL 1981, c. 451, §§2-4 (AMD). PL 1997, c. 668, §26 (RP).
Notes of Decisions
Cited in 1 case, 1966–1966 · leading case: Depositors Trust Co. of Augusta v. Johnson, 222 A.2d 49 (Me. 1966).
Depositors Trust Co. of Augusta v. Johnson, 222 A.2d 49 (Me. 1966). · cites it 4× “155, § 3, as amended, now 36 M.R.S.A. § 3462, whereby “[Property which shall so pass to or for the use of the following persons who shall be designated as Class A, to wit: Husband, wife, lineal ancestor, lineal descendant, adopted child, stepchild, adoptive parent, wife or widow…”
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