The Commissioner determines which states do not impose excise taxes, liens or additional property taxes or registration fees or duties in lieu of such levies, and his determination is final. This section shall not be interpreted as preventing the Council of Assessors or the Tax Commissioner from granting a reduction if they consider that the assessment is excessive. In any city or municipality that accepts this paragraph, the excise duty levied under this Section shall not apply to a motor vehicle owned and registered by a former prisoner of war or leased to a former prisoner of war who is defined as a duly appointed, registered, enlisted or imported member of the United States Armed Forces; who was captured. have been separated and imprisoned by an enemy of the United States during an armed conflict, or in a motor vehicle belonging to, registered or leased to the surviving spouse of a deceased former prisoner of war, until the surviving spouse remarries or does not renew the registration. For the purposes of this Division, “year of manufacture” means the year used by the manufacturer of the motor vehicle or trailer to designate the model of the motor vehicle or trailer. Excise duty levied under this Chapter does not apply to motor vehicles owned and registered by a resident or leased by a resident who performs active and full-time military service as a member of the United States Armed Forces or the National Guard or reserves, army or air force of a State and who is outside the territorial limits of the Commonwealth for a period of time. period of at least 180 years. has been deployed or stationed for consecutive days. during the calendar year of the exemption. If the member is wounded or killed in an armed conflict, he or she shall not be subject to the preceding period of service for the calendar year in which he or she is injured or killed. This exception applies only to motor vehicles owned by a member of the member on behalf of the member or jointly with a spouse for non-commercial purposes and registered by the member or leased.
A member of the military is only eligible for this exemption for 1 motor vehicle per calendar year. The motor vehicle may not be driven on Commonwealth roads and the operation shall be subject to the penalties provided for in Section 9 of Chapter 90. Where a motor vehicle or trailer is originally registered in a year following the first day of January, the excise duty referred to in this Section shall be equal to the proportion of the excise duty for the whole year which is twelve in the number of months of that year following the month preceding the month in which the motor vehicle or trailer is registered; however, the same motor vehicle or trailer may not be collected more than once in a calendar year by reason of the renewal of the registration of the vehicle during the calendar year, unless its ownership is transferred by sale or otherwise and its registration is abandoned or it becomes, after a surrender or the expiry of the registration, where its owner is transferred to another State and registered in that other State. recommended. Where, prior to the establishment of an excise duty levied under this Section, the notification of the transfer by sale or otherwise and the renunciation of registration or the expiry of registration are received by the official or officials entitled to assess as above, the excise duty shall be fixed at the rate at which it would be reduced by reduction as set out above. .