An Act Concerning the Taxation of Manufactured Homes That Are Stock-in-trade
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA �655, sub-�1, �B, as repealed and replaced by PL 1973, c. 592, �13, is amended to read:
B. Stock in trade Stock-in-trade, including inventory held for resale by a distributor, wholesaler, retail merchant or service establishment. "Stock-in-trade" also includes an unoccupied manufactured home, as defined in Title 10, section 9002, subsection 7, paragraph A or C, that was not previously occupied at its present location, that is not connected to water or sewer and that is owned and offered for sale by a person licensed for the retail sale of manufactured homes pursuant to Title 10, chapter 951, subchapter II;
Effective September 19, 1997, unless otherwise indicated.
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