For motor vehicles being registered pursuant to Title 29-A, section 405, subsection 1, paragraph C, the excise tax must be prorated for the number of months in the registration.

Sec. 3. 36 MRSA §1482, sub-§1-A is enacted to read:

1-A.__Excise tax only on first registrations of certain motor vehicles.__For the privilege of operating a motor vehicle on the public ways, except for a vehicle identified in subsection 1, paragraph C, a registrant shall pay the excise tax only when registering the motor vehicle, whether new or used, for the first time; subsequent registrations of the same motor vehicle by the same person are not subject to the excise tax.__The amount of excise tax due at a new registration is calculated using the formula as set out in subsection 1, paragraph C.

Sec. 4. 36 MRSA §1482, sub-§2, as amended by PL 1991, c. 846, §16, is further amended to read:

2. Tax 1/2 during certain periods. The excise tax levied in this section shall be is 1/2 of the sum named in subsection 1 from November 1st to the last day of February, except for:

A. The excise tax levied in this section on a farm motor truck having 2 or 3 axles, when such trucks are used primarily for transportation of agricultural produce grown by the owner on his the owner's farm or farms, shall be the is 1/2 the annual amount during the last 6 months of the registration year; and

B. The excise tax levied in this section on automobiles, camper trailers, trucks and truck tractors motor vehicles identified in subsection 1, paragraph C is, during the last 4 months of a registration year, 1/2 the sum named in subsection 1, paragraph C.

This subsection does not apply to those vehicles covered under subsection 1-A.

Sec. 5. 36 MRSA §1482, sub-§4, as amended by PL 1997, c. 200, §1, is repealed.