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The Maine Municipal Tax Collectors' & Treasurers' Association Excise Tax Manual provides comprehensive guidelines for the collection of excise taxes on vehicles, watercraft, and aircraft in Maine. It covers the history, applicable statutes, vehicle identification, tax calculation methods, exemptions, and payment procedures. The manual emphasizes the importance of uniformity in tax collection practices across municipalities to ensure fair taxation and maximize revenue. It includes detailed instructions for various vehicle types, including new and used cars, trucks, heavy equipment, and watercraft, along with appendices containing relevant forms and tables.

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