mainegov-images.informe.org/revenue/forms/property/pubs/bull13.pdf

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REBECCA M. WYKE
COMMISSIONER OF
ADMINISTRATIVE & FINANCIAL SERVICES

JOHN ELIAS BALDACCI
GOVERNOR


JEROME D. GERARD
ACTING EXECUTIVE DIRECTOR


PROPERTY TAX BULLETIN NO. 13
(Published under Appropriation No. 1037.1)

Issued September 21, 2001; Replaces July 1, 1997 Revision

SUBJECT: MOTOR VEHICLE EXCISE TAX & PERSONAL PROPERTY TAX
REFERENCE: Title 36, MRSA, Sections 1481 through 1491.

1. In General. The motor vehicle excise tax is a tax for the privilege of operating a vehicle
over the public highway. Motor vehicles covered by the excise tax include generally all self-propelled vehicles except those operated exclusively on tracks (rails) and except those prohibited by law from operating on the public highways. Thus, this bulletin is concerned principally with automobiles, trucks, truck tractors, motorcycles and motorized homes.

Mobile homes, camper trailers, truck campers and aircraft may be subject to the excise tax, but since they are subject to different rates, than those applying to motor vehicles, and to certain special provisions, they are not covered by this bulletin. Detailed information about the excise tax as applied to mobile homes, camp trailers and truck campers will be found in Property Tax Bulletin No. 6; and information about the excise tax as applied to aircraft may be obtained from Maine Revenue Services, Property Tax Division.

Motor vehicles which are excised before commitment are not subject to a personal property tax during the same excise year. Any vehicle owned on April 1, but not excised before property taxes are committed should be in the property tax commitment.

Motor vehicles owned on April 1 and not excised before commitment, are subject to the property tax, payment of which shall be credited to the excise tax if registration occurs between the date of property tax commitment and April 1 of the year following. The excise tax on motor vehicles acquired by residents after April 1 or brought into the state by nonresidents after April 1 may be paid at any time. If registration occurs after April 1 of the year following the last property tax commitment, the property tax should be paid for the last year and an excise tax shall be paid for the current year.

The Secretary of State may provide registrants of automobiles, trucks or truck tractors with renewable forms for processing by the excise tax collector in lieu of the excise tax collector providing the forms.

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WEB SITE ADDRESS:
www.maine.gov/revenue/propertytax




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