25-A. All-terrain vehicles. All-terrain vehicles as defined in Title 12, section 7851 13001 purchased by a nonresident and intended to be driven or transported outside the State immediately upon delivery by the seller. The purchaser is exempt from use tax, unless the all-terrain vehicle is present in the State for more than 30 days during the 12-month period following the date of purchase or is registered in the State without being registered in another state within 12 months of the date of purchase;

Sec. B-63. 36 MRSA §1760, sub-§25-B, as enacted by PL 1995, c. 467, §16, is amended to read:

25-B. Snowmobiles. A snowmobile, as that term is defined in Title 12, section 7821 13001, subsection 5 25, purchased by a person who is not a resident of this State;

Sec. B-64. 36 MRSA §1952-A, as amended by PL 1995, c. 625, Pt. A, §50, is further amended to read:

§1952-A. Payment of tax on vehicles and watercraft

The tax imposed by chapters 211 to 225 on the sale or use of any vehicle or watercraft must, except where the dealer of the vehicle or watercraft has collected the tax in full, be paid by the purchaser or other person seeking registration of the vehicle or watercraft at the time and place of registration of the vehicle or watercraft. In the case of vehicles except snowmobiles and all-terrain vehicles, the tax must be collected by the Secretary of State and transmitted to the Treasurer of State as provided by Title 29-A, section 409. In the case of watercraft, snowmobiles and all-terrain vehicles, the tax must be collected by the Commissioner of Inland Fisheries and Wildlife and transmitted to the Treasurer of State as provided by Title 12, sections 7793-A to 7793-E, 7824-A to 7824-F or 7854-A to 7854-E 13002 to 13005.

Sec. B-65. 36 MRSA §1955-C, as amended by PL 1995, c. 467, §19, is further amended to read:

§1955-C. Assessment for vehicles

Certificates forwarded to the State Tax Assessor under Title 29-A, section 409, subsection 4 or Title 12, section 7793-C, 7824-F or 7854-C 13003, must be treated as returns filed under this Title for purposes of section 141.