36 §1483. Exemptions
§1483. Exemptions The following are exempt from the excise tax: 1. State vehicles. Vehicles owned by this State or by political subdivisions of the State; [PL 2009, c. 434, §20 (AMD).] 2. Driver education. Motor vehicles registered by municipalities for use in driver education in the secondary schools or by private secondary schools […]
36 §1483-A. Local option exemption for residents permanently stationed or deployed for military service outside of the State
§1483-A. Local option exemption for residents permanently stationed or deployed for military service outside of the State A municipality may by ordinance exempt from the annual excise tax imposed pursuant to section 1482 vehicles owned by a resident who is on active duty serving in the United States Armed Forces and who is either permanently […]
36 §1484. Place of payment
§1484. Place of payment The excise tax imposed by this chapter must be paid as provided in this section. [PL 2007, c. 627, §33 (AMD).] 1. Aircraft. The excise tax on an aircraft must be paid to the municipality where the aircraft is based except as follows. A. If the aircraft is based […]
36 §1485. Exemption from personal property taxation
§1485. Exemption from personal property taxation Any vehicle owner who has paid the excise tax on his vehicle in accordance with sections 1482 and 1484 shall be exempt from personal property taxation of such vehicle for that year.
36 §1486. Tax paid before registration
§1486. Tax paid before registration No vehicle may be registered under Title 29‑A until the excise tax or personal property tax or real estate tax has been paid in accordance with sections 1482 and 1484. [PL 2011, c. 610, Pt. A, §9 (AMD).] 1. Exempt status. Where a personal property or real estate tax […]
36 §1487. Collection of tax
§1487. Collection of tax 1. Municipal tax collector. In the case of municipalities, or a municipally owned airport or seaplane base the municipal tax collector or such other person as the municipality may designate shall collect such excise tax and shall deposit the money received with the municipal treasurer monthly. A. Such collector shall […]
36 §1488. Receipts issued in duplicate
§1488. Receipts issued in duplicate Receipts for payment of the excise tax shall be in the form prescribed by the Secretary of State. They shall be issued in duplicate, and one copy shall be filed with the application at the time application is made for registration of the vehicle.
36 §1441. Definitions (REPEALED)
§1441. Definitions (REPEALED) SECTION HISTORY PL 1983, c. 92, §§A-2 (NEW). PL 1983, c. 862, §83 (RP).
36 §1489. Crediting and apportionment of tax received
§1489. Crediting and apportionment of tax received 1. Municipal excise tax account. In municipalities the treasurer shall credit money received from excise taxes to an excise tax account, from which it may be appropriated by the municipality for any purpose for which a municipality may appropriate money. 2. County treasurer. [PL 1985, c. 459, […]
36 §1442. Annual excise tax (REPEALED)
§1442. Annual excise tax (REPEALED) SECTION HISTORY PL 1983, c. 92, §§A-2 (NEW). PL 1983, c. 530, §§10,11 (AMD). PL 1983, c. 862, §83 (RP).