Sec. 561. Expansion of personal property tax relief for servicemembers
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(1)of section 511(d) of the Servicemembers Civil Relief Act ( 50 U.S.C. 4001(d) ) is amended— by inserting , whether leased or owned, after spouse of a servicemember ; and by adding at the end the following: The relief from personal property taxes extends to a servicemember or the spouse of a servicemember who leases a motor vehicle, as well as to a lessor who leases a motor vehicle to the servicemember or spouse. When a servicemember or the spouse of the servicemember leases a motor vehicle, the leased motor vehicle shall not be deemed to be located or present in, or have a situs for taxation in, the tax jurisdiction in which the servicemember is serving in compliance with military orders unless the servicemember or spouse has adopted that tax jurisdiction as the legal residence of the servicemember or spouse, respectively. .
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Sec. 561
Expansion of personal property tax relief for servicemembers
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