An Act Regarding the Registration of Motor Vehicles of Deployed Members of the National Guard or Reserves of the United States Armed Forces
Sec. 1. 36 MRSA §1483, sub-§16, as enacted by PL 2007, c. 404, §3 and affected by §4, is amended to read:
Summary
Current law provides an exemption from the excise tax imposed on vehicles owned by a person on active duty serving in the Armed Forces of the United States; a member of the National Guard or Reserves of the United States Armed Forces does not qualify for the exemption. This bill extends that exemption to a member of the National Guard or Reserves of the United States Armed Forces if that member is under an order to active duty for more than 30 days. This bill also specifies that a vehicle jointly owned with a spouse of a member of the Armed Forces of the United States who is on active duty is eligible for the exemption.