Sec. 1. 36 MRSA §1482, sub-§2, ¶A, as repealed and replaced by PL 1975, c. 765, §18, is amended to read:

A. The excise tax levied in this section on a farm motor truck having 2 or 3 axles, when such trucks are a truck is used primarily for transportation of agricultural produce grown by the owner on his the owner's farm or farms, shall be the is 1/2 the annual amount during the last 6 months of the registration year; and

Sec. 2. 36 MRSA §1482, sub-§2, ¶B, as amended by PL 1991, c. 846, §16, is further amended to read:

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.; and

Sec. 3. 36 MRSA §1482, sub-§2, ¶C is enacted to read:

C.__The excise tax levied in this section on special mobile equipment, as defined in Title 29-A, section 101, subsection 70, that is paid by a lessee of that equipment is 1/2 of the sum determined under subsection 1, paragraph C if the term of the lease is for 4 months or less.

SUMMARY

This bill permits lessees of special mobile equipment who pay the excise tax on special mobile equipment to pay 1/2 the annual tax if the lease is for 4 months or less.