Sec. U-1. 36 MRSA §655, sub-§1, ¶P, as amended by PL 1995, c. 476, §1 and affected by §2, is further amended to read:
P. All items of individually owned personal property with a just value of less than $1,000, except:
(1) Items used for industrial or commercial purposes; and
(2) Vehicles and camp trailers as defined in section 1481 not subject to an excise tax. ; and
Revisor of Statutes Homepage | Subject Index | Search | Laws of Maine | Maine Legislature |