An Act To Amend the Laws Governing the Location of Motor Vehicle Excise Tax Collection for Motor Vehicles Owned by Public Utilities
Maine Legislature, Session 127, LD 0514
Committee: Taxation
Sponsors: BUCKLAND, SAVIELLO, BROOKS, CHIPMAN, GINZLER, HARLOW, HEAD, HIGGINS, PICCHIOTTI, BRAKEY, CYRWAY, DAVIS, DUTREMBLE, MIRAMANT
Amends: 36 MRSA §1484

Legislative Document 
No. 514 
H.P. 353 
House of Representatives, February 24, 2015 
An Act To Amend the Laws Governing the Location of Motor 
Vehicle Excise Tax Collection for Motor Vehicles Owned by Public 
Utilities 
Reference to the Committee on Taxation suggested and ordered printed. 
ROBERT B. HUNT 
Clerk 
Presented by Representative BUCKLAND of Farmington. 
Cosponsored by Senator SAVIELLO of Franklin and 
Representatives: BROOKS of Lewiston, CHIPMAN of Portland, GINZLER of Bridgton, 
HARLOW of Portland, HEAD of Bethel, HIGGINS of Dover-Foxcroft, McCABE of 
Skowhegan, McELWEE of Caribou, PICCHIOTTI of Fairfield, Senators: BRAKEY of 
Androscoggin, CYRWAY of Kennebec, DAVIS of Piscataquis, DUTREMBLE of York, 
MIRAMANT of Knox. 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1.  36 MRSA §1484, sub-§3, ¶C, as amended by PL 2007, c. 627, §33, is 
repealed and the following enacted in its place: 
C.  The excise tax on a motor vehicle owned by a corporation or a partnership must 
be paid to the place in which the owner's registered or main office is located, except 
that if the owner has an additional permanent place of business where motor vehicles 
are customarily kept, the tax on these vehicles must be paid to the place where that 
permanent place of business is located. The temporary location of an office and the 
stationing of vehicles in connection with a construction project of less than 24 
months' duration are not considered to constitute a permanent place of business. If the 
owner is a foreign corporation or partnership not maintaining a place of business 
within the State, the excise tax must be paid to the Secretary of State. 
Within 3 years from the date of an excise tax levy under the authority of this 
paragraph, a municipality, county or motor vehicle owner that feels the excise tax has 
been improperly levied may request a determination of this question by the State Tax 
Assessor. The State Tax Assessor's determination is limited to the same 3-year period 
and is binding on all of the parties. Any of the parties may seek review of the 
determination in accordance with the Maine Rules of Civil Procedure, Rule 80-C.  
Within 30 days after receipt of notice of a determination made by the State Tax 
Assessor under this paragraph, a municipality or county that has incorrectly accepted 
excise tax money must pay the money, together with interest at the maximum rate 
established by the Treasurer of State pursuant to section 505, to the municipality or 
county identified in the determination as the proper place of payment. 
SUMMARY 
Current law allows an owner of a public utility to pay excise tax for its motor 
vehicles to the place where its registered or main office is located.  This bill treats public 
utilities like other corporations and partnerships by requiring the payment of excise tax to 
the place where the owner has a permanent location where its motor vehicles are kept.