REPORT Title:

National Guard and Reserves; Vehicular Taxes and Fees

Description:

Exempts certain members of the national guard and reserves from county vehicular taxes and fees for noncommercial motor vehicles. (SD2)

THE SENATE

S.B. NO.

2650

TWENTY-THIRD LEGISLATURE, 2006

S.D. 2

STATE OF HAWAII

 


 

A BILL FOR AN ACT

 

RELATING TO MOTOR VEHICLES.

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

SECTION 1. Chapter 249, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

"§249-   Exemptions for members of the national guard and reserves. Notwithstanding any other law to the contrary, a passenger motor vehicle owned by a member of a unit of the Hawaii national guard or federal reserves who:

(1) Is domiciled in Hawaii;

(2) Is certified by the member's commanding officer as being in good standing;

(3) Was ordered to active federal service; and

(4) Deployed for any period of time during calendar year 2005 to a combat zone or qualified hazardous duty area, as designated under the Internal Revenue Code of 1986, as amended,

shall be exempted from any taxes or fees required under this chapter in a manner similar to the exemption for nonresident military personnel under the Servicemembers' Civil Relief Act. This exemption shall not extend to a vehicle used for commercial purposes or to more than one vehicle owned by a Hawaii national guard or federal reserve member. This section shall be repealed on June 30, 2009."

SECTION 2. New statutory material is underscored.

SECTION 3. This Act shall take effect on July 1, 2006.