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
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