USA Statutes : maine
Title : Title 36. TAXATION
Chapter : Chapter 111. AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES
Title 36 - §1482. Excise tax

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 111: AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES

§1482. Excise tax

1. Annual excise tax. An excise tax shall be levied annually with respect to each calendar year in the following cases:



A. For the privilege of operating aircraft within the State, each heavier and lighter than air aircraft so operated and owned or controlled by a resident of this State, or a nonresident operating for compensation or hire within this State and required to register under Title 6, shall be subject to such excise tax as follows: A sum equal to 9 mills on each dollar of the maker's average equipped price for the first or current year of model; 7 mills for the 2nd year; 5 mills for the 3rd year; 4 mills for the 4th year; and 3 mills for the 5th and succeeding years. The minimum tax shall be $10. Nonresidents of this State who operate aircraft within this State for compensation or hire shall pay 112 of the total excise tax as required in this subsection for each calendar month or fraction thereof that the aircraft remains in the State.

(1) Every owner of an aircraft with a current Maine registration, valid through April 30, 1980, shall receive a 2-month credit for excise tax paid for the aircraft registration year 1979-80 only. The credit provided in this subparagraph shall be applied to the aircraft registration renewal for the registration year 1980-81.
[1979, c. 80, §7 (amd).]




A-1. [1991, c. 846, §14 (rp).]




B. For the privilege of operating a mobile home upon the public ways, each mobile home to be so operated shall be subject to such excise tax as follows: A sum equal to 25 mills on each dollar of the maker's list price for the first or current year of model, 20 mills for the 2nd year, 16 mills for the 3rd year and 12 mills for the 4th year and succeeding years. The minimum tax shall be $15. [1975, c. 252, §17 (amd).]




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 as follows, except as specified in subparagraph (3): a sum equal to 24 mills on each dollar of the maker's list price for the first or current year of model, 17 12 mills for the 2nd year, 13 12 mills for the 3rd year, 10 mills for the 4th year, 6 12 mills for the 5th year and 4 mills for the 6th and succeeding years. The minimum tax is $5 for a motor vehicle other than a bicycle with motor attached, $2.50 for a bicycle with motor attached, $15 for a camper trailer other than a tent trailer and $5 for a tent trailer. The excise tax on a stock race car is $5.

(1) On new registrations of automobiles, trucks and truck tractors, the excise tax payment must be made prior to registration and is for a one-year period from the date of registration.


(2) Vehicles registered under the International Registration Plan are subject to an excise tax determined on a monthly proration basis if their registration period is less than 12 months.


(3) For commercial vehicles manufactured in model year 1996 and after, the amount of excise tax due for trucks or truck tractors registered for more than 26,000 pounds and for Class A special mobile equipment, as defined in Title 29-A, section 101, subsection 70, is based on the purchase price in the original year of title rather than on the list price. Verification of purchase price for the application of excise tax is determined by the initial bill of sale or the state sales tax document provided at point of purchase. The initial bill of sale is that issued by the dealer to the initial purchaser of a new vehicle.

For motor vehicles being registered pursuant to Title 29-A, section 405, subsection 1, paragraph C, the excise tax must be prorated for the number of months in the registration. [2001, c. 671, §32 (amd).]




D. [2001, c. 671, §33 (rp).]

[2001, c. 671, §§32, 33 (amd).]


2. Tax 12 during certain periods. The excise tax levied in this section shall be 12 of the sum named in subsection 1 from November 1st to the last day of February, except for:



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 12 the annual amount during the last 6 months of the registration year; and [1975, c. 765, §18 (rpr).]




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, 12 the sum named in subsection 1, paragraph C. [1991, c. 846, §16 (amd).]

[1991, c. 846, §16 (amd).]


3. Tax paid for previous calendar or registration year. Whenever an excise tax has been paid for the previous calendar year or registration year by the same person on the same vehicle, the excise tax for the new calendar year or registration year shall be assessed as if the vehicle was in its next year of model. [1973, c. 588, §9 (amd).]


4. Maker's list price. The maker's list price of a vehicle to be used shall be obtained from sources approved by the State Tax Assessor. Where the maker's list price of a vehicle is not readily obtainable the State Tax Assessor shall prescribe the maker's list price to be used or the manner in which the maker's list price shall be determined.



A. At the time of payment of the excise tax prior to a new registration for a new passenger vehicle purchased from a motor vehicle dealer licensed in any state for the sale of new passenger vehicles, the owner shall submit the manufacturer's suggested retail price sticker, or a copy of the sticker, to the excise tax collector. In the case of rental and fleet vehicles, other documentation may be provided at the discretion of the municipal excise tax collector.
This paragraph applies only to those vehicles for which a manufacturer's suggested retail price sticker is required by the Federal Government. [1997, c. 200, §1 (new).]

[1997, c. 200, §1 (amd).]


5. Credits. Any owner or lessee who has paid the excise or property tax for a vehicle the ownership or registration of which is transferred, or that is subsequently totally lost by fire, theft or accident or that is subsequently totally junked or abandoned, in the same calendar year or registration year, is entitled to a credit to the maximum amount of the tax previously paid in that year or period for any one vehicle toward the tax for any number of vehicles, regardless of the number of transfers that may be required of the owner or lessee in the same calendar year or registration year.



A. The credit must be given in any place in which the excise tax is payable. [1997, c. 175, §1 (amd).]




B. For each transfer made in the same calendar year or registration year, the owner shall pay $3 to the place in which the excise tax is payable. [1997, c. 175, §1 (amd).]




C. From November 1st to the last day of February the credit may not exceed 12 the amount of the maximum tax, except that for automobiles, trucks and truck tractors, during the last 4 months of the registration year, the credit may not exceed 12 the maximum tax. [1997, c. 175, §1 (amd).]




D. No portion of any excise tax once paid may be repaid to any person by reason of the transfer of vehicles or discontinuance of the use of a vehicle. [1997, c. 175, §1 (amd).]




E. For the purposes of this subsection, the term, "owner" includes the surviving spouse. [1997, c. 175, §1 (amd).]




F. [1987, c. 79, §§6, 7 (rp).]

[1997, c. 175, §1 (amd).]


6. Payment of tax. Payment of excise tax before property taxes are committed.



A. Where the person seeking to pay the excise tax owned the vehicle other than an automobile truck or truck tractor on or before April 1st, the excise tax must be paid before property taxes for the year in question are committed to the collector, otherwise the owner is subject to a personal property tax. [1979, c. 666, §39 (amd).]




B. Where the person seeking to pay the excise tax acquired the vehicle other than an automobile, truck or truck tractor after April 1st, or, being a nonresident, brought the vehicle other than an automobile, truck or truck tractor into this State after April 1st, the excise tax may be paid at any time. [1979, c. 666, §39 (amd).]




C. Where a property tax is paid and later registration of the vehicle is desired, the property tax paid shall be allowed as a credit on the excise tax. [1971, c. 396 (amd).]




D. Where an excise tax is paid on a mobile home and said mobile home is later in the same year assessed as real estate, the excise tax paid shall be allowed as a credit on the real estate tax. [1975, c. 623, §56-A (rpr).]




E. The Secretary of State may provide the registrant of an automobile, truck or truck tractor with a renewable form for processing by the excise tax collector in lieu of the excise tax collector providing the forms. [1979, c. 666, §40 (amd).]

[1979, c. 666, §40 (amd).]


7. Special mobile equipment; local option. A municipality may by ordinance refund a portion of the excise tax paid on leased special mobile equipment, as defined by Title 29-A, section 101, subsection 70, if the person who paid the excise tax provides evidence that the registration has been voluntarily surrendered and cancelled under Title 29-A, section 410. The amount of the refund must be the percentage of the excise tax paid that is equal to the percentage represented by the number of full months remaining in the year of the cancelled registration. [2001, c. 238, §1 (new).]

The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §1483. Exemptions

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 111: AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES

§1483. Exemptions

The following are exempt from the excise tax:

1. State vehicles. Vehicles owned by this State and political subdivisions thereof;


2. Driver education. Motor vehicles registered by municipalities for use in driver education in the secondary schools or motor vehicles registered by private secondary schools for use in driver education in such schools; [1967, c. 63, §2 (amd).]


3. Volunteer fire departments. Motor vehicles owned by volunteer fire departments;


4. Dealers or manufacturers. Vehicles owned by bona fide dealers or manufacturers of the vehicles, which vehicles are held soley for demonstration and sale and constitute stock in trade, and aircraft registered in accordance with Title 6, section 53; [1977, c. 678, §50 (amd).]


5. Transporter registration. Vehicles to be lawfully operated on transporter registration certificates, [1965, c. 369, §7 (amd).]


6. Railroads. Vehicles owned by railroad companies subject to the excise tax imposed in chapter 361. [1987, c. 769, Pt. A, §151 (rpr).]


7. Benevolent and charitable institutions. Vehicles owned and used solely for their own purposes by benevolent and charitable institutions incorporated by this State and entitled to property tax exemption in accordance with section 652, subsection 1;


8. Literary and scientific institutions. Vehicles owned and used solely for their own purposes by literary and scientific institutions and entitled to property tax exemption in accordance with section 652, subsection 1;


9. Religious societies. Vehicles owned and used solely for their own purposes by houses of religious worship or religious societies entitled to exemption under section 652, subsection 1, paragraph G;


10. Certain nonresidents. Motor vehicles permitted to operate without Maine registration under Title 29-A, section 109; [1995, c. 65, Pt. A, §138 (amd); §153 (aff); Pt. C, §15 (aff).]


11. Interstate commerce. Vehicles traveling in the State only in interstate commerce, and owned in a state wherein an excise or property tax shall have been paid on the vehicle, and which grants to Maine owned vehicles the exemption contained in this subsection;


12. Certain veterans. Automobiles owned by veterans who are granted free registration of such vehicles by the Secretary of State under Title 29-A, section 523, subsection 1; [1995, c. 65, Pt. A, §138 (amd); §153 (aff); Pt. C, §15 (aff).]


13. Certain buses. Buses used for the transportation of passengers for hire in interstate or intrastate commerce, or both, by carriers granted certificates of public convenience and necessity, or permits, by the Maine Public Utilities Commission, provided such buses may be subject to the excise tax provided in section 1482 at the option of the appropriate municipality; [1995, c. 12, §1 (amd); §4 (aff).]


14. Antique and experimental aircraft. Antique and experimental aircraft as defined in Title 6, section 3, subsections 10-A and 18-E and registered according to the provisions of Title 6; and [1995, c. 12, §2 (amd); §4 (aff).]


15. Adaptive equipment. Adaptive equipment installed on a motor vehicle owned by a disabled person or the family of a disabled person to make that vehicle operable or accessible by a disabled person. [1995, c. 12, §3 (new); §4 (aff).]

The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §1484. Place of payment

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 111: AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES

§1484. Place of payment

The excise tax on a vehicle shall be paid in accordance with the following:

1. Aircraft. For registration years beginning on or after March 1, 1982, the excise tax on aircraft shall be paid to the Department of Transportation. The receipts from these excise tax payments shall be reimbursed by the Department of Transportation to the municipality where the aircraft is based except as follows.



A. If the aircraft is based at an airport owned by a county, the excise tax payments shall be reimbursed to the county. [1981, c. 182 (rpr).]




B. If the aircraft is based at the Augusta State Airport, the excise tax payments shall be retained by the department. [1981, c. 182 (rpr).]




C. The location where an aircraft shall be considered based is the location in Maine where it has been hangared, parked, tied down or moored the most nights during the 30-day period of active flying preceding payment of the excise tax. If the aircraft has not been based at a Maine location during the 30-day period of active flying preceding payment, then the location where an aircraft shall be considered based is the location in Maine where it will be hangared, parked, tied down or moored the most nights during the 30-day period of active flying next following payment of the excise tax. [1981, c. 182 (new).]

[1981, c. 182 (rpr).]


2. Mobile homes and camp trailers.



A. If paid prior to April 1st, or if the mobile home or camp trailer is acquired or is brought into this State after April 1st, the excise tax shall be paid in the place where the mobile home or camp trailer is located. [1975, c. 252, §18 (amd).]




B. If paid on or after April 1st, the excise tax shall be paid in the place where the mobile home or camp trailer was located on April 1st. [1975, c. 252, §18.]




C. [1979, c. 732, §25, 31 (rp).]

[1979, c. 732, §25, 31 (amd).]


3. Motor vehicles.



A. If the motor vehicle is owned by an individual resident of this State, the excise tax shall be paid in the place where the owner resides. [1979, c. 732, §26, 31 (amd).]




B. If the motor vehicle is owned by a nonresident person, the excise tax shall be paid in the place where he is temporarily or occasionally residing, or, if there is no such residing place, to the State.




C. If the motor vehicle is owned by a corporation or a partnership, the excise tax shall be paid in the following manner.

(1) If it is a corporation or partnership other than one described in subparagraph (2), the excise tax shall be paid to the place in which the registered or main office of that organization is located, except that if the organization has an additional permanent place, or places, of business where motor vehicles are customarily kept, the tax on these vehicles shall be paid to the place where such permanent place of business is located. The temporary location of an office and the stationing of vehicles in connection with a construction project of less than 24 months duration is not considered to constitute a permanent place of business. In the case of a foreign corporation or partnership not maintaining a place of business within the State, the excise tax shall be paid to the State.


(2) In the case of corporations described in Title 35-A, sections 2101 to 2104, any excise taxes owed shall be paid to the place in which the registered or main office of that organization is located.


(3) If a municipality, county or motor vehicle owner feels the excise tax has been improperly levied under the authority of this paragraph, the owner, county or municipality may request within 3 years from the date of an excise tax levy a determination of this question by the State Tax Assessor. The State Tax Assessor's determination is limited to the same 3-year period and shall be binding on all parties. Any party may seek review of the determination in accordance with the Maine Rules of Civil Procedure, Rule 80-C. Upon notification by the State Tax Assessor of a determination made under this section, any municipality or county which has incorrectly accepted excise tax money, within 30 days of that determination, shall pay the money, together with interest at the maximum rate determined by the Treasurer of State, pursuant to section 505, to the municipality or county named in the determination as the proper place of payment.
[1987, c. 769, Pt. A, §152 (rpr).]




D. Notwithstanding other provisions of this subsection, if a motor vehicle is leased for a period of one month or longer, the excise tax shall be paid in the place where it would be paid if the lessee were the owner. [1985, c. 793, §1 (new).]

[1987, c. 769, Pt. A, §152 (amd).]


4. When paid to State. When an excise tax is to be paid to the State under this section, it shall be paid to the Treasurer of State in the case of aircraft and to the Secretary of State in the case of motor vehicles and deposited in the General Fund. [1985, c. 793, §2 (amd).]

The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §1485. Exemption from personal property taxation

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 111: AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES

§1485. Exemption from personal property taxation

Any vehicle owner who has paid the excise tax on his vehicle in accordance with sections 1482 and 1484 shall be exempt from personal property taxation of such vehicle for that year.
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §1486. Tax paid before registration

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 111: AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES

§1486. Tax paid before registration

No vehicle may be registered under Title 29-A or Title 6 until the excise tax or personal property tax or real estate tax has been paid in accordance with sections 1482 and 1484. [1995, c. 65, Pt. A, §139 (amd); §153 (aff); Pt. C, §15 (aff).]

1. Exempt status. Where a personal property or real estate tax is to be paid as a prerequisite to registration, the exempt status of the vehicle shall be determined by section 1483. [1963, c. 304, §7.]

The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §1487. Collection of tax

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 111: AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES

§1487. Collection of tax

1. Municipal tax collector. In the case of municipalities, or a municipally owned airport or seaplane base the municipal tax collector or such other person as the municipality may designate shall collect such excise tax and shall deposit the money received with the municipal treasurer monthly.



A. Such collector shall report to the municipal officers at the end of the municipal year, showing the total amount of excise tax collected by him and the amounts applying to each year. [1967, c. 23 (amd)]

[1967, c. 23 (amd)]


1-A. County treasurer. In the case of a county owned airport or seaplane base the county treasurer or such other person as the county commissioners may designate shall collect such excise tax and shall deposit the money received with the county treasurer monthly.



A. Such collector shall report to the county commissioners at the end of the county year, showing the total amount of excise tax collected by him and the amounts applying to each year. [1965, c. 195, §2 (new).]

[1965, c. 195, §2 (new).]


2. State Tax Assessor. In the unorganized territory, the State Tax Assessor shall appoint agents to collect the excise tax. Agents, including municipalities designated as agents, are allowed a fee of $4 for each tax receipt issued. Agents shall deposit the remainder on or before the 20th day of each month following receipt with the Treasurer of State. The Treasurer of State shall make quarterly payments to each county in an amount that is equal to the receipts for that period from each county. Those payments must be made at the same time as payments under section 1606. County receipts under this section must be deposited in the county's unorganized territory fund. [1995, c. 29, §1 (amd).]


2-A. Agent for collecting excise tax. The State Tax Assessor may appoint the Secretary of State as an agent for the purpose of collecting excise tax for the unorganized territories. [2001, c. 671, §34 (new).]


3. Tribal clerk. [1979, c. 732, §27, §31 (rp).]

The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §1488. Receipts issued in duplicate

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 111: AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES

§1488. Receipts issued in duplicate

Receipts for payment of the excise tax shall be in the form prescribed by the Secretary of State. They shall be issued in duplicate, and one copy shall be filed with the application at the time application is made for registration of the vehicle.
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §1489. Crediting and apportionment of tax received

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 111: AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES

§1489. Crediting and apportionment of tax received

1. Municipal excise tax account. In municipalities the treasurer shall credit money received from excise taxes to an excise tax account, from which it may be appropriated by the municipality for any purpose for which a municipality may appropriate money.


2. County treasurer. [1985, c. 459, Pt. C, § 12 (rp).]

The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §1490. False statements to any person receiving tax

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 111: AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES

§1490. False statements to any person receiving tax

Any person intentionally making any false statement to any person charged with the duty of receiving this tax and issuing the receipt therefor, when making statement for the purpose of the levy of the tax hereunder, commits a civil violation for which a forfeiture not to exceed $25 may be adjudged. [1977, c. 696, § 271 (rpr).]
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §1491. False entry on renewal forms

Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 111: AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES

§1491. False entry on renewal forms

Any person making a false entry on the renewal form provided by the Secretary of State in the collection of the excise tax, as authorized by section 1482, subsection 6, paragraph E, commits a civil violation for which a forfeiture of not less than $100 nor more than $500 shall be adjudged. [1977, c. 696, § 272 (rpr).]
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01