APPROVED CHAPTER
MARCH 25, 2024 565
BY GOVERNOR PUBLIC LAW
STATE OF MAINE
_____
IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-FOUR
_____
H.P. 1335 - L.D. 2076
An Act to Exempt from Excise Tax Vehicles of Active Duty Service Members
Deployed Out-of-state
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §1483, sub-§16, as amended by PL 2013, c. 532, §1, is further
amended to read:
16. Active military stationed in Maine. Vehicles owned, including those jointly
owned with a spouse, 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
or outside the State or who is deployed for military service for a period of more than 180
days or was deployed for a period of at least 180 consecutive days, a portion or all of which
occurred in the 12 months preceding the request for an exemption from excise tax, and who
did not previously receive an exemption for that deployment. Joint ownership of the
vehicle must be indicated in the vehicle's title documentation. A member of the Armed
Forces of the United States stationed in the State, or that member's spouse, who desires to
register that member's vehicle in this State pursuant to this subsection shall present
certification documentation of the member's eligibility 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
includes a member of the National Guard or the Reserves of the United States Armed
Forces as long as the person satisfies the service requirements of this subsection. For
purposes of this subsection, "deployed for military service" has the same meaning as in
Title 26, section 814, subsection 1, paragraph A.
Sec. 2. 36 MRSA §1483-A, as enacted by PL 2011, c. 313, §1 and affected by §2,
is repealed.
Page 1 - 131LR2852(03)


Statutes affected:
Bill Text LD 2076, HP 1335: 36.1483
Bill Text ACTPUB , Chapter 565: 36.1483