SECTION 1. Section 1 of chapter 60A, as so appearing in the 2020 Official Edition, is hereby amended by inserting after the eighth paragraph the following paragraph:
The excise imposed by this section shall not apply to a motor vehicle owned and registered by a veteran, as defined in section 7 of chapter 4, who according to the records of the United States Veterans Administration is one hundred percent service connected disabled as defined by title 38 section 101 of the Code.
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