Maine § 46. - Descriptions of expenditures
Full text of Maine Maine Revised Statutes § 46. — Descriptions of expenditures, with citation guidance and answers to common questions.
§ 46.. Descriptions of expenditures
Descriptions of expenditures under all funds and accounts shall be made in using generally the following categories and subcategories: [PL 1975, c. 436, §5 (AMD).]
1. Personal services. Personal services:
A. Wages and salaries; [PL 1973, c. 612, §1 (NEW).]
B. Retirement. [PL 1973, c. 612, §1 (NEW).]
2. All other. All other:
A. Commodities; [PL 1973, c. 612, §1 (NEW).]
B. Grants, subsidies and pensions; [PL 1973, c. 612, §1 (NEW).]
C. Transfers to other funds; [PL 1973, c. 612, §1 (NEW).]
D. Computer services; [PL 1973, c. 612, §1 (NEW).]
E. All other rents; [PL 1973, c. 612, §1 (NEW).]
F. All other contractual services. [PL 1973, c. 612, §1 (NEW).]
3. Capital expenditures. Capital expenditures:
A. Buildings and improvements; [PL 1973, c. 612, §1 (NEW).]
B. Equipment; [PL 1973, c. 612, §1 (NEW).]
C. Purchases of land. [PL 1973, c. 612, §1 (NEW).]
Source: official Maine text · Last verified 2026-08-27
Frequently Asked Questions About Maine § 46.
What does Maine Revised Statutes § 46. cover?
Section 46. ("Descriptions of expenditures") is part of the Maine Revised Statutes, the codified statutory law of Maine. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maine § 46.?
A common citation format is "Maine Revised Statutes § 46." (Maine). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maine law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maine official source linked on this page or consult a licensed Maine attorney.
How does Maine § 46. apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maine can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maine.