Sec. 1. 36 MRSA §1482, sub-§6, ķA, as amended by PL 1979, c. 666, §39, is further amended to read:

A. Where When the person seeking to pay the excise tax owned the vehicle or camper trailer other than an automobile, truck or truck tractor on or before April 1st, the excise tax must be paid before property taxes for the year in question are committed to the collector on or before April 1st, otherwise the owner is subject to a personal property tax. A person who is not a resident of this State is subject to a personal property tax or excise tax if the vehicle or camper trailer other than an automobile, truck or truck tractor remains in this State for a period of 6 months or longer.

SUMMARY

This bill requires the owner of a camper trailer to decide by April 1st whether the camper trailer will be subject to personal property tax or excise tax. It also subjects nonresidents to personal property tax or excise tax if the vehicle or camper trailer other than an automobile, truck or truck tractor remains in this State for a period of 6 months or longer.