This article is enacted pursuant to 36 M.R.S.A. § 1483-A,
which expressly authorizes such ordinances.
Within this article, the following terms have the following
meanings unless the context indicates otherwise.
UNITED STATES ARMED FORCES
The National Guard and the Reserves of the United States
Armed Forces as well as the regular United States Armed Forces.
VEHICLE
The same meaning as in 36 M.R.S.A. § 1481(5) and
does not include any snowmobiles as defined in 12 M.R.S.A. § 13001.
Vehicles owned by a resident of this municipality who is on
active duty serving in the United States Armed Forces and who is either
permanently stationed at a military or naval post, station or base
outside this state or deployed for military service for a period of
more than 180 days and who desires to register that resident's
vehicle(s) in this state are hereby exempted from the annual excise
tax imposed pursuant to 36 M.R.S.A. § 1482.
To apply for this exemption, the resident must present to the
municipal excise tax collector certification from the commander of
the resident's post, station or base, or from the commander's
designated agent, that the resident is permanently stationed at that
post, station or base or is deployed for military service for a period
of more than 180 days.
This article shall take effect at the expiration of 30 days
after adoption and shall remain in effect unless and until it or 36
M.R.S.A. § 1483-A is repealed.