| This section addresses only whether a security interest is a |
"purchase-money security interest" under this Article, primarily |
for purposes of perfection and priority. See, e.g., Sections 9- |
317, 9-324 [Maine cite sections 9-1317, 9-1324]. In particular, |
its adoption of the dual-status rule, allocation of payments |
rules, and burden of proof standards for non-consumer-goods |
transactions is not intended to affect or influence |
characterizations under other statutes. Whether a security |
interest is a "purchase-money security interest" under other law |
is determined by that law. For example, decisions under |
Bankruptcy Code Section 522(f) have applied both the dual-status |
and the transformation rules. The Bankruptcy Code does not |
expressly adopt the state law definition of "purchase-money |
security interest." Where federal law does not defer to this |
Article, this Article does not, and could not, determine a |
question of federal law. |