Sec. 10. 36 MRSA §1760, sub-§23-C, ķA, as enacted by PL 1999, c. 759, §2 and affected by §5, is amended to read:

A. Motor vehicles, except automobiles rented for a period of less than one year, all-terrain vehicles as defined in Title 12, section 7851 and snowmobiles as defined in Title 12, section 7821;

Sec. 11. 36 MRSA §1814, sub-§1, as enacted by PL 1977, c. 316, §1, is amended to read:

1. Tax liability. Whenever the tax collected by a retailer for any period exceeds that provided by law, whether the excess is attributable to the collection of tax on exempt or nontaxable transactions or erroneous computation, the total amount collected, excluding only that portion of the excess which that has been returned or credited to the person or persons from whom it was collected, shall constitute constitutes a tax liability of the retailer and shall that must be reported and paid at the time and in the manner provided by sections 1951 1951-A and 1952.

Sec. 12. 36 MRSA §1952, as amended by PL 1981, c. 364, §27, is further amended to read:

§1952. Payment of tax

The taxes imposed by chapters 211 to 225 shall be on sales of tangible personal property and taxable services are due and payable at the time of the sale; or, in the case of tax on rental for living quarters or rental of automobiles rented on a short- term basis, at the time the rental is payable. Upon such terms and conditions as the State Tax Assessor may prescribe, he the assessor may permit a postponement of payment to a date not later than the date when on which the sales so taxed are required to be reported. For cause, the State Tax Assessor may abate all or any part of the taxes.