Maine § 1952-B. - Manufactured housing
Full text of Maine Maine Revised Statutes § 1952-B. — Manufactured housing, with citation guidance and answers to common questions.
§ 1952-B.. Manufactured housing
The tax imposed by this Part on the sale or use of manufactured housing, except when the dealer has collected the tax in full, must be paid by the purchaser to the State Tax Assessor. The assessor shall provide a tax receipt to the purchaser. Upon request by the municipal officials or the Maine Land Use Planning Commission, the receipt must be made available by the purchaser to certify that the tax has been paid, pursuant to Title 30‑A, section 4358, subsection 4 or Title 30‑A, section 7060, subsection 1, paragraph C. [PL 2005, c. 618, §4 (AMD); PL 2011, c. 682, §38 (REV).]
A valid bill of sale from a dealer showing that the tax has been collected in full serves to certify that the tax has been paid, pursuant to Title 30‑A, section 4358, subsection 4, or Title 30‑A, section 7060, subsection 1, paragraph C, in lieu of a tax receipt provided by the assessor. [PL 2005, c. 618, §4 (AMD).]
Frequently Asked Questions About Maine § 1952-B.
What does Maine Revised Statutes § 1952-B. cover?
Section 1952-B. ("Manufactured housing") 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 § 1952-B.?
A common citation format is "Maine Revised Statutes § 1952-B." (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 § 1952-B. 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.