Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 3464 (2026)

Tax on Class C

✓ current as of May 2026
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(REPEALED)
SECTION HISTORY
PL 1975, c. 384 (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). “155, § 5, as amended, now 36 M.R.S.A. § 3464, which reads as follows: “Property which shall so pass to or for the use of any person not falling within *51 either of the classes hereinbefore set forth shall be subject to a tax upon the value thereof, in excess of an exemption of…”
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