An Act To Exempt from Excise Tax Certain Vehicles Used by Persons with a Disability
Sec. 1. 36 MRSA §1483, sub-§15, as amended by PL 2007, c. 404, §2 and affected by §4, is repealed and the following enacted in its place:
This bill provides a motor vehicle excise tax exemption for motor vehicles owned and designed for use by a person with a disability. This exemption is in addition to the sales tax exemption currently allowed for adaptive equipment installed on a vehicle.