[HISTORY: Adopted by the City Council of the City of Bangor
as indicated in article histories. Amendments noted where applicable.]
[Adopted 2-27-2012 by Ord. No. 12-085[1]]
[1]
Editor's Note: This ordinance stated that the tax exemption
granted would take effect for all qualifying registrations processed
on or after 1-1-2012.
As used in this article, the following terms shall have the
meanings indicated:
As defined by Title 26, § 814, Subsection 1, Paragraph A, of the Maine Revised Statutes, active military duty with the state military forces, as defined in Title 37-B, § 102, of the Maine Revised Statutes, or the United States Armed Forces, including the National Guard and Reserves, whether pursuant to the order of the Governor or the President of the United States, when the duty assignment is in combat theater or in an area where armed conflict is taking place.
Pursuant to Title 36, § 1483-A, of the Maine Revised
Statutes, the City shall exempt from the annual excise tax imposed
pursuant to Title 36, § 1482, of the Maine Revised Statutes
vehicles owned by a Maine resident who is on active duty serving in
the Armed Forces of the United States as defined by Title 36, § 1483-A,
of the Maine Revised Statutes and who is permanently stationed at
a military or naval post, station or base outside of the State of
Maine or who is deployed for military service for more than 180 days.
To apply for the exemption, the resident must provide documentation
as required pursuant to Title 36, § 1483-A, of the Maine
Revised Statutes to the Tax Collector or their designee and comply
with any policies or rules imposed by the Maine Bureau of Motor Vehicles
or Maine Revenue Services in relation to registration procedures or
the collection of excise tax.
