https://openjurist.org/state-code/me/36/toc/4.359
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BUSINESS TAXES
Chapter
PARLOR CAR OWNERS (REPEALED)
Me. Rev. Stat. tit. 36, § 2571
— Taxation of owners of parlor cars
Me. Rev. Stat. tit. 36, § 2572
— Returns to state tax assessor; tax in place of local taxation
Me. Rev. Stat. tit. 36, § 2573
— Penalty