CHAPTER 505a*
UNITED STATES ARMED FORCES

      Sec. 27-102a. Exemption from fees, taxes and fines for members of armed forces. (a) Notwithstanding any provisions of the general statutes with respect to annual or biennial license or registration fees or occupational taxes, any resident of Connecticut on active duty with the armed forces of the United States, shall be exempt from the payment of such fees or taxes during his period of active service and for one year following the date of his honorable discharge or the date of his release under honorable conditions, from such service.

      (b) Any resident of Connecticut on active duty with the armed forces of the United States during the period commencing on August 7, 1990, and lasting for the duration of Operation Desert Shield and Operation Desert Storm until the cessation of hostilities as determined by the President of the United States or until a date established by an act of the General Assembly, shall be exempt from the payment of any fine or late fee assessed for failure to renew his motor vehicle operator's license or motor vehicle registration or for failure to have emissions inspection performed in a timely manner provided such resident renews his license or registration or has his vehicle inspected at an official emissions inspection station no later than sixty days following the date such resident returns to the state.

      (c) Any resident of Connecticut on active duty with the armed forces of the United States who qualifies for a late fee exemption pursuant to subsection (b) of this section, and who has paid such late fee to the Department of Motor Vehicles prior to May 22, 1991, may apply to the department for a refund of such fee.

      (P.A. 73-515; P.A. 91-123, S. 1, 3.)

      History: P.A. 91-123 divided section into three Subsecs., (1) adding a new Subsec. (b) which exempted residents on active duty with armed forces in Operation Desert Shield and Operation Desert Storm from penalties re late motor vehicle renewals and emissions inspection, and (2) adding a new Subsec. (c) to permit persons who qualify for late fee exemption under Subsec. (b) and who have paid late fee to apply for refund of fee.

      Secs. 27-102b to 27-102k. Reserved for future use.