Property Tax Law Book - Title 29-A

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TITLE 29-A

MOTOR VEHICLES

CHAPTER 3
SECRETARY OF STATE

§201.  Municipal officials as agents

1. Appointment of agents by Secretary of State; scope of authority.  With the approval of the municipal officers, the Secretary of State may appoint a municipal tax collector, or other persons designated by the municipality, to collect excise taxes on vehicles and to receive applications for licenses, license renewals, registrations and renewals of registrations of motor vehicles, trailers and semitrailers.  The Secretary of State may authorize a municipal agent to issue licenses, registrations and renewals of licenses and registrations or may limit the agent's authority to the issuance of renewals only.

CHAPTER 5
VEHICLE REGISTRATION

§405. Expiration dates

1Automobile, truck, truck tractor, motor home, moped, semitrailers not exceeding a gross vehicle weight of 2,000 pounds, special mobile equipment, tractor and camp trailer registration.  Registration for an automobile, truck, truck tractor, motor home, moped, semitrailer not exceeding a gross vehicle weight of 2,000 pounds, special mobile equipment, tractor and camp trailer is as follows.

A.  A registration expires on the last day of the month one year from the month of issuance.

B.  When an application is made after the registration for the previous year has expired, the term of the renewal begins on the month of the issuance of the previous registration.

C.  A person who has a fleet of 5 or more motor vehicles may petition the Secretary of State for a common expiration date of all vehicle registrations.

2. Other vehicles.  All vehicles not governed by subsection 1 have registration periods from March 1st to the last day of February of the next calendar year.

3.  Early display of plates.  A number plate or suitable device furnished for the next registration period may be displayed on the first day of the month in which the current registration expires.

4. Emergency.  The Secretary of State may extend the expiration date of a registration under emergency conditions.

§409.  Collection of taxes

1.  Collection of tax.  The Secretary of State shall act at the time and place of registration on behalf of the State Tax Assessor to collect the sales or use tax due under Title 36, Part 3 for a vehicle or truck camper for which an original registration is required.

2.  Documentation; payment of tax.  Registration may not be issued, unless in addition to meeting the other registration requirements of this Title, the applicant has:

A.  Submitted a dealer's certificate in a form prescribed by the State Tax Assessor, showing either that:

(1) The sales tax due has been collected by the dealer; or

(2) The sale of the vehicle or truck camper is not subject to tax.

B.  Properly signed a use tax certificate in a form prescribed by the State Tax Assessor and:

(1) Paid the amount of tax due; or

(2) Shown that the sale or use of the vehicle or truck camper is not subject to tax.

3.  Collection fee.  Each official shall retain from the use taxes collected a fee of $1.25 for each vehicle or truck camper, even if a certificate indicates that no use tax is due.

Retained fees must be transmitted to the Treasurer of State and credited to the Highway Fund.

Taxes collected must be transmitted to the Treasurer of State and credited to the General Fund.

4.  Forwarding certificates.  Certificates submitted pursuant to this section must be sent promptly to the State Tax Assessor.

5.  Other taxes.  A motor vehicle, mobile home, camp trailer or truck camper may not be registered until the excise tax or personal property tax or real estate tax has been paid in accordance with Title 36, sections 551, 602, 1482 and 1484.  The Secretary of State may provide municipal excise tax collectors with a standard vehicle registration form for the collection of excise tax.

6.  Remedies cumulative.  The provisions of this section are in addition to other methods for the collection of the sales or use tax.

§501.  Fees for registration; motor vehicles

The annual fees for the registration of motor vehicles must accompany the application for registration and are as follows

1Automobiles; pickup trucks.  The fee for an automobile, pickup truck or sport utility vehicle used for the conveyance of passengers or interchangeably for passengers or property is $35.

An automobile or sport utility vehicle used for the conveyance of passengers or property is a "combination" vehicle and may be issued a special plate with the word "combination" instead of "Vacationland." A passenger vehicle used under contract with the State, a municipality or a school district to transport students must be designated as "combination." A vehicle owned or operated by parents or legal guardians is exempt from this subsection.

Commercial plates may not be issued for or displayed on an automobile.

A sport utility vehicle may be registered either as an automobile or a truck. A sport utility vehicle with a gross vehicle weight or combined gross vehicle weight in excess of 10,000 pounds and used in the furtherance of a commercial enterprise must be registered as a truck according to its actual gross weight as provided in section 504.

The gross weight of a pickup truck registered as provided by this subsection may not exceed 6,000 pounds. An owner of a pickup truck who operates the pickup truck with a gross weight in excess of 6,000 pounds or the pickup truck drawing a semitrailer with a combined gross weight in excess of 6,000 pounds must register the truck as provided in section 504.

A combination of vehicles consisting of a pickup truck as defined in section 101, subsection 55 and a semitrailer with a registered weight of 2,000 pounds or less may be operated at the combined gross weight of the pickup truck and the semitrailer.

A combination of vehicles consisting of a motor vehicle and a camp trailer is not required to be registered for the gross weight of the combination.

Beginning July 1, 2009, $10 of the fee must be transferred on a quarterly basis by the Treasurer of State to the TransCap Trust Fund established by Title 30-A, section 6006-G.

2-A.  Island vehicles, golf carts and low-speed vehicles.  The following provisions apply to vehicles operating on islands that have no public ways maintained or supported by the State.

A. Notwithstanding subsection 1, an automobile may be registered for an annual fee of $4. A low-speed vehicle or golf cart may be registered for an annual fee of $4. The registrant must show evidence of payment of the excise tax required by Title 36, section 1482. The municipality may collect an additional $4 fee annually to defray the cost of removing abandoned vehicles or golf carts.

B. A low-speed vehicle or golf cart may be operated on an island if the governing body of the municipality allows. A low-speed vehicle or golf cart may be operated only on a road or street where the posted speed limit is 35 miles per hour or less. A low-speed vehicle or golf cart may cross, at an intersection, a road or street with a posted speed limit of more than 35 miles per hour.

C. Any person operating a low-speed vehicle or a golf cart on an island must possess a valid driving license in any class.

3.  Passenger vehicles for hire.  The fee for a passenger vehicle used for hire is double the fee provided in subsection 1.  The Secretary of State may issue a 2nd registration for the same vehicle at no additional fee.

4.  Funeral coaches.  The fee for a private automobile, funeral coach or funeral hearse, used by a licensed practitioner of funeral services under Title 32, chapter 21 is the fee provided in subsection 1.  The fee for a funeral coach or funeral hearse used for hire for any other purpose is the same as the fee provided in subsection 3.

5.  School vehicles.  The fee for a motor vehicle used only to transport school children to and from school is the same as the fee in subsection 1.

§502.  Transfer and return of registration; prorated registration fees

1.  Transferring registration.  A person who transfers the ownership or discontinues the use of a registered motor vehicle, trailer or semitrailer and applies for registration of another motor vehicle, trailer or semitrailer in the same registration year may use the same number plates on payment of a transfer fee of $8, as long as the registration fee is the same as that of the former vehicle.  If the fee for the vehicle to be registered is greater than the fee for the vehicle first registered, that person must also pay the difference.  If application is made for a truck camper or a trailer with a gross weight of 2,000 pounds or less, the transfer fee is $5.

3.  Refunds; credits.  No portion of a fee is refundable, but credits toward the registration of another vehicle may be given.  On registration by an owner or owner's surviving spouse, a credit is allowed as follows.

A.  For the first 8 months of a registration year, the full fee may be credited toward the registration of another vehicle.

B.  For the last 4 months of a registration year, an amount not to exceed 1/2 of the original fee may be credited toward the registration of another vehicle.

4.  Prorated fee.  On any application for registration made during the last 4 months of a registration year, the registration fee is 1/2 the annual registration fee. 

§514.  Evasion of registration fees and excise taxes 

A person required to register a vehicle in this State who instead registers the vehicle in another state or province or who fails to register a vehicle in this State is guilty of evasion of registration fees and excise taxes. Violation of this section is a traffic infraction punishable by a fine of not less than $500 nor more than $1,000.

The Secretary of State shall notify the State Tax Assessor upon receipt of the court abstract so that the State Tax Assessor may determine whether further investigation is necessary.

For purposes of this section, a person is presumed to be a resident of the State if that person has:

1.  Enrolled child in public school. Enrolled a minor child of whom that person has sole or primary custody in a public school within the State; or

2.  Declared or indicated primary residence in State. Declared, indicated or stated that that person's primary residence is in the State on any form, document or application used by public and private entities or persons.

An oral statement by a person stating a Maine address as that person's primary residence is prima facie evidence of primary residence under this section.

§523.  Certain veterans

1.  Amputee or blind veterans.  On application to the Secretary of State for registration of any motor vehicle of any amputee or blind veteran who has received an automobile from the United States Government under authority of 38 United States Code, Sections 3901, et seq. or any amputee or blind veteran receiving compensation from the Veterans Administration or any branch of the United States Armed Forces for service-connected disability who has a specially designed motor vehicle, that veteran is entitled to have that automobile duly registered and a registration certificate delivered to the veteran without the requirement of the payment of any fee.

Any veteran who has lost both legs or the use of both legs and who has registered a motor vehicle without the payment of a fee as provided in this section upon certification by the Veterans Administration or appropriate branch of the United States Armed Forces must be issued special designating plates.  Those designating plates must be issued by the Secretary of State and must bear the words "Disabled Veteran."

CHAPTER 9
DEALERS

§1002.  Vehicle and equipment dealer plates

9. Mobile homes.  A mobile home may not be moved over a public way unless the operator of the vehicle hauling it has in possession a permit issued pursuant to section 2382 or a written certificate from the tax collector of the municipality in which the mobile home is situated on the day of the move, identifying the mobile home and stating that all applicable property taxes, including those for the current tax year, have been paid or that the mobile home is exempt from taxes. The tax year is the period from April 1st to March 31st. For the purposes of this subsection, taxes for the current tax year include taxes not yet committed. If the amount of these taxes can not then be determined, the amount must be presumed to be the same as the previous year's taxes until the current year's taxes are assessed. Notwithstanding Title 36, section 506, the tax collector may accept prepayment of these taxes and shall repay any amount paid in excess of that finally assessed, with interest on that amount as provided in Title 36, section 506-A. If a mobile home was moved into the municipality after April 1st so that no tax was assessed in the previous year and will be moved from the municipality before the commitment of the current year's taxes but after April 1st, the term "previous year's taxes" means taxes estimated by using the prior year's tax rate.

CHAPTER 21
WEIGHT, DIMENSION AND PROTECTION OF WAYS

§2382.  Overlimit movement permits

10. Taxes paid. A permit for a mobile home may not be granted unless the applicant provides reasonable assurance that all property taxes, sewage disposal charges and drain and sewer assessments applicable to the mobile home, including those for the current  tax year, have been paid or that the mobile home is exempt from those taxes.  A municipality may waive the requirement that those taxes be paid before the issuance of a permit if the mobile home is to be moved from one location in the municipality to another location in the same municipality for purposes not related to the sale of the mobile home.