[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. II)]
This article is enacted pursuant to 36 M.R.S.A. § 1483-A,
which expressly authorizes such ordinances.
This article shall take effect on April 1, 2014. Any qualifying
resident may receive reimbursement of excise tax paid on or after
April 1, 2014.