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discharged for a service-connected disability after that | | date. "Vietnam War" means the period between August 5, | | 1964 and May 7, 1975 and the period beginning on February | | 28, 1961 and ending on May 7, 1978 in the case of a veteran | | who served in the Republic of Vietnam during that period. | | "Persian Gulf War" means service on active duty on or after | | August 7, 1990 and before or on the date that the United | | States Government recognizes as the end of that war period. | | The exemption provided in this paragraph applies to the | | property of the veteran including property held in joint | | tenancy with a spouse or held in a revocable living trust | | for the benefit of that veteran. |
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| | | Sec. 4. 36 MRSA §653, sub-§1, ¶¶D-2 and D-3, as amended by PL 1995, c. | | 368, Pt. CCC, §4 and affected by §11, are further amended to | | read: |
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| | D-2. The estates up to the just$7,000 | | having a taxable situs in the place of residence of the | | unremarried widow or the minor child of any veteran who | | would be entitled to an exemption under paragraph C-1, if | | living, or who is in receipt of a pension or compensation | | from the Federal Government as the widow or the minor | | child of a veteran, and who is the unremarried widow or | | the minor child of a veteran who served during any | | federally recognized war period during or before World War | | I. |
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| | | The exemption provided in this paragraph is in lieu of any | | exemption under paragraph D to which the person may be | | eligible and applies to the property of that person, | | including property held in a revocable living trust for | | the benefit of that person. |
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| | D-3. The estates up to the just$7,000 | | having a taxable situs in the place of residence of the | | mother of a deceased veteran who is 62 years of age or | | older and is an unremarried widow who is in receipt of a | | pension or compensation from the Federal Government based | | upon the service-connected death of her child and who is | | receiving the pension or compensation from the Federal | | Government based upon the service-connected death of her | | child during any federally recognized war period during or | | before World War I. |
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| | | The exemption provided in this paragraph is in lieu of any | | exemption under paragraph D to which the person may be | | eligible and applies to the property of that person, | | including property held in a revocable living trust for | | the benefit of that person. |
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