LD 1551
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LD 1551 Title Page An Act to Require That the Excise Tax on Motor Vehicles Be Reasonably Linked to... Page 2 of 2
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LR 143
Item 1

 
Be it enacted by the People of the State of Maine as follows:

 
Sec. 1. 29-A MRSA §531, sub-§6, as enacted by PL 1995, c. 440, §1 and
affected by §5, is amended to read:

 
6. Excise tax on commercial vehicles operated by nonresident
owners. Nonresident owners of motor vehicles paying an
apportioned registration fee to the State through the
International Registration Plan shall pay to the Secretary of
State an apportioned excise tax determined by multiplying the
apportioned mileage percentage by the purchase price of the
vehicle and by the appropriate mill rate excise tax for the model
year as determined in Title 36, section 1482, subsection 1,
paragraph C.

 
Sec. 2. 29-A MRSA §533-A, sub-§3, ¶A, as enacted by PL 1997, c. 505,
§2, is amended to read:

 
A. Between July 1st and September 30th, the Secretary of
State shall disburse to a participating municipality a sum
equal to the difference in the amount of excise tax that
would have been collected by that municipality in the prior
fiscal year on each commercial motor vehicle under Title 36,
section 1482, subsection 1, paragraph C, subparagraph (3)
using the manufacturer's suggested retail price from the
amount of that excise tax actually collected by that
municipality in the prior fiscal year based on the actual
purchase price. The Secretary of State shall provide
supporting documentation to a municipality regarding the
disbursement that municipality receives under this section.

 
Sec. 3. 36 MRSA §1482, sub-§1, ¶C, as amended by PL 1995, c. 645, Pt.
B, §23 and affected by §24, is repealed and the following enacted
in its place:

 
C.__For the privilege of operating a motor vehicle or camper
trailer on the public ways, each motor vehicle, other than a
stock race car, or each camper trailer to be so operated is
subject to excise tax that is reasonable and linked to the
actual value of the motor vehicle or camper trailer, as
determined through rules adopted by the Secretary of State.__
Rules adopted pursuant to this paragraph are major
substantive rules as defined in Title 5, chapter 375,
subchapter II-A.

 
Sec. 4. Rulemaking. The Secretary of State shall propose rules in
accordance with section 3 of this Act, linking the excise tax to
the actual value of the vehicle, as evidenced by factors
including, but not limited to, the initial purchase price,
depreciation, comparable worth and values included in the various


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