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An Act To Provide Tax Relief for Maine Residents Deployed for Military Service
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §1483, sub-§15,  as amended by PL 2007, c. 404, §2 and affected by §4, is further amended to read:
 
15. Adaptive equipment.   Adaptive equipment installed on a motor vehicle owned by a disabled person or the family of a disabled person to make that vehicle operable or accessible by a disabled person; and
Sec. 2. 36 MRSA §1483, sub-§16,  as enacted by PL 2007, c. 404, §3 and affected by §4, is amended to read:
 
16. Active military stationed in Maine.   Vehicles owned by a person on active duty serving in the Armed Forces of the United States who is permanently stationed at a military or naval post, station or base in the State. A member of the Armed Forces of the United States stationed in the State who desires to register that member’s vehicle in this State shall present certification from the commander of the member's post, station or base, or from the commander's designated agent, that the member is permanently stationed at that post, station or base. For purposes of this subsection, “a person on active duty serving in the Armed Forces of the United States” does not include a member of the National Guard or the Reserves of the United States Armed Forces.; and
Sec. 3. 36 MRSA §1483, sub-§17  is enacted to read:
 
17.  Residents deployed for military service.     At the discretion of the registering municipality, vehicles owned by a resident who is deployed for military service for a period of more than 30 days. A resident who is deployed for military service for a period of more than 30 days who desires to register that resident's vehicle in this State shall present certification from the commander of the resident's post, station or base, or from the commander's designated agent, that the resident is deployed for military service for a period of more than 30 days. For purposes of this subsection, "deployed for military service" has the same meaning as in Title 26, section 814, subsection 1, paragraph A.
Sec. 4. Effective date. This Act takes effect November 1, 2009.
 
SUMMARY
Current law exempts from excise tax motor vehicles owned by a resident or nonresident on active military duty who is permanently stationed at a military base in Maine.
This bill allows a municipality to also exempt from the motor vehicle excise tax vehicles owned by residents of Maine who are deployed for military service, either in the National Guard, the Reserves or the Armed Forces of the United States, for a period of more than 30 days.