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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 farm or farms, shall be the 1/2 the annual amount | during the last 6 months of the registration year; and |
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| | B. The excise tax levied in this section on automobiles, | camper trailers, trucks and truck tractors is, during the | last 4 months of a registration year, 1/2 the sum named in | subsection 1, paragraph C. |
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| | | Sec. 8. 36 MRSA §1482, sub-§3, as amended by PL 1973, c. 588, §9, is | | repealed. |
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| | | Sec. 9. 36 MRSA §1482, sub-§4, as amended by PL 1997, c. 200, §1, is | | repealed. |
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| | | Sec. 10. 36 MRSA §1482, sub-§5, as amended by PL 1997, c. 175, §1, is | | repealed. |
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| | | Sec. 11. 36 MRSA §1482, sub-§6, as amended by PL 1979, c. 666, §40, is | | repealed and the following enacted in its place: |
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| | | 6.__Payment of tax; credit.__Payment of the excise tax due | | must be paid before property taxes are committed to the excise | | tax collector; otherwise the owner is subject to a personal | | property tax.__When an excise tax is paid on a mobile home and | | that mobile home is later in the same year assessed as real | | estate, the excise tax paid must be allowed as a credit on the | | real estate tax. |
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| | | Sec. 12. 36 MRSA §1484, sub-§3, as amended by PL 1987, c. 769, Pt. A, | | §152, is repealed. |
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| | | Sec. 13. 36 MRSA §1491, as repealed and replaced by PL 1977, c. | | 696, §272, is repealed. |
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| | | This bill repeals the excise tax that is levied on motor | | vehicles and camper trailers but retains the excise tax levied on | | aircraft and mobile homes. |
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