SECTION 1. The excise imposed by Section 1 of Chapter 60A of the General Laws, as appearing in the 2004 Official Edition, shall not apply to a motor vehicle owned and registered by a member of the armed forces while such member is on active service.
SECTION 2. The words “armed forces”, as used in this act, shall mean the following: —
United States Army, Army of the United States, United States Navy, United States Naval Reserve, United States Coast Guard, United States Coast Guard Reserve, Army Nurse Corps, Navy Nurse Corps, United States Air Force, and United States Air Force Reserve, including women’s branches of said armed forces.
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