Title 36

A vehicle owner who has paid the excise tax on that owner's vehicle in accordance with sections 1482 and 1484 is exempt from personal property taxation of that vehicle for that year.

No vehicle may be registered under Title 29‑A until the excise tax or personal property tax or real estate tax has been paid in accordance with sections 1482 and 1484. [PL 2011, c. 610, Pt. A, §9 (AMD).] 1. Exempt status. Where a personal property or real estate tax is to be paid…

1. Municipal tax collector. In the case of municipalities or a municipally owned airport or seaplane base, the municipal tax collector or such other person as the municipality may designate shall collect excise tax and shall deposit the money received with the municipal treasurer…

Receipts for payment of the excise tax shall be in the form prescribed by the Secretary of State. They shall be issued in duplicate, and one copy shall be filed with the application at the time application is made for registration of the vehicle.

1. Municipal excise tax account. In municipalities the treasurer shall credit money received from excise taxes to an excise tax account, from which it may be appropriated by the municipality for any purpose for which a municipality may appropriate money. 2. County treasurer.

Any person intentionally making any false statement to any person charged with the duty of receiving this tax and issuing the receipt therefor, when making statement for the purpose of the levy of the tax hereunder, commits a civil violation for which a forfeiture not to exceed $…

Any person making a false entry on the renewal form provided by the Secretary of State in the collection of the excise tax, as authorized by section 1482, subsection 6, paragraph E, commits a civil violation for which a forfeiture of not less than $100 nor more than $500 shall be…