12 §13002. Collection by commissioner
§13002. Collection by commissioner The commissioner or agents of the commissioner shall act on behalf of the State Tax Assessor to collect the use tax due under Title 36, chapters 211 to 225 in respect to any watercraft, snowmobile or ATV for which an original registration is required under this Title at the time and […]
12 §13003. Payment of sales or use tax prerequisite to registration
§13003. Payment of sales or use tax prerequisite to registration 1. Registration of watercraft. Except in the case of a renewal of registration by the same owner, an application for the registration of a watercraft may not be granted when the sale or use of that watercraft may be subject to tax under Title 36, […]
12 §13004. Collection by State Tax Assessor
§13004. Collection by State Tax Assessor This section and sections 13002, 13003 and 13005 must be construed as cumulative of other methods prescribed in Title 36 for the collection of the sales or use tax. These sections do not preclude the State Tax Assessor’s collecting the tax due in respect to any watercraft, ATV or […]
12 §13005. Certificates to be forwarded to State Tax Assessor
§13005. Certificates to be forwarded to State Tax Assessor An agent of the commissioner shall promptly forward all certificates submitted in accordance with section 13003 to the commissioner. The commissioner shall transmit all such certificates to the State Tax Assessor. [PL 2003, c. 414, Pt. A, §2 (NEW); PL 2003, c. 614, §9 (AFF).] […]
12 §13006. Impoundment of snowmobiles and ATVs
§13006. Impoundment of snowmobiles and ATVs When a law enforcement officer issues a summons for a violation under chapter 937 or 939, the officer may impound the ATV or snowmobile operated by the person who receives the summons if, in the judgment of the officer, based on actual previous offenses by the operator or other […]
12 §13001. Definitions
§13001. Definitions As used in this subpart, unless the context otherwise indicates, the following terms have the following meanings. [PL 2003, c. 414, Pt. A, §2 (NEW); PL 2003, c. 614, §9 (AFF).] 1. Accompanied by adult. “Accompanied by an adult” means, with respect to operation of an ATV, within visual and voice contact […]