[HISTORY: Adopted by the Town of Casco as indicated in article histories. Amendments noted where applicable.]
Article I Exemption from Excise Tax for Residents on Active Duty
[Adopted by Town Meeting 1-14-2012 by Art. 2]
Pursuant to 36 M.R.S.A. § 1483-A, a resident of Casco may seek an exemption from the annual excise tax for vehicles required by 36 M.R.S.A. § 1482, subject to the following requirements:
The person seeking the exemption must be the owner of the vehicle for which the exemption is sought. The person seeking exemption may only qualify for exemption on one motor vehicle at any given time.
The person seeking the exemption must be a resident who is on active duty serving in the United States Armed Forces and who is either permanently stationed at a military or naval post, station or base outside of Maine or deployed for military service for a period of more than 180 days.
To apply for the exemption, the resident must present to the Town Clerk certification from the commander of the resident's post, station or base, or from the commander's designated agent, that the resident is permanently stationed at that post, station or base or is deployed for military service for a period of more than 180 days.
For purposes of this article, "United States Armed Forces" also includes the National Guard and the Reserves of the United States Armed Forces. For purposes of this article, "deployed for military service" has the same meaning as in 26 M.R.S.A. § 814, Subsection 1, Paragraph A, and "resident" shall have the same meaning as in 36 M.R.S.A. § 501, Subsection 9.