CHAPTER 238
H.P. 724 - L.D. 944
An Act to Provide Equity in the Payment of Excise Tax on Leased Special Mobile Equipment
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §1482, sub-§7 is enacted to read:
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 repre-sented by the number of full months remaining in the year of the cancelled registration.
Effective September 21, 2001, unless otherwise indicated.
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