Public Laws

123rd Legislature

First Regular Session

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Chapter 83

H.P. 198 - L.D. 227

An Act To Allow the Reimbursement of Motor Vehicle Excise Taxes in Certain Cases

Be it enacted by the People of the State of Maine as follows:

Sec. 1. 36 MRSA §1482, sub-§5, ¶D,  as amended by PL 1997, c. 175, §1, is repealed and the following enacted in its place:

D.  If the credit available under this subsection exceeds the amount transferred to another vehicle, a municipality may choose, but is not required to refund the excess amount. If a municipality chooses to refund excess amounts it must do so in all instances where there is an excess amount.

Effective September 20, 2007

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