An Act To Provide Tax Relief for Maine Residents Deployed for Military Service . Reference to the Committee on Taxation suggested and ordered printed ..
Maine Legislature, Session 124, LD 0459
Committee: Taxation
Amends: 36 MRSA §1483

Legislative Document 
No. 459 
S.P.162 
In Senate, February 10, 2009 
An Act To Provide Tax Relief for Maine Residents Deployed for 
Military Service 
. Reference to the Committee on Taxation suggested and ordered printed .. 
Presented by.8enator PERRY of Penobscot. . 
"" 
Cospo"nsored by Representative WAGNER of Lyman. 
Printed on recycled paper 
9t8(J~ 
. JOY]. O'BRIEN 
Secretary of the Senate 
·11 
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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; aHEl 
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 Anned Forces of the linitt!d Stat~s who is permanently stationed at a 
military or naval post, station or base in the State. A member oftheAnned 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 Anned Forces of the United States" does not include a member of the 
National Guard or the Reserves of the United States Anned 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 orthe Anned Forces of the United States, for a period of 
more than 30 days. 
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