36 §1547. Taxes due from forfeited interest charged against Unorganized Territory Education and Services Fund
§1547. Taxes due from forfeited interest charged against Unorganized Territory Education and Services Fund After such timber and grass shall be wholly forfeited to the State, the State Tax Assessor shall certify to the State Controller the amount of unpaid taxes and interest then outstanding. Such state taxes and interest shall be charged to the […]
36 §1601. Unorganized Territory Tax District
§1601. Unorganized Territory Tax District The Legislature hereby creates a tax district to be known as the Unorganized Territory Tax District. It shall include all of the unorganized territory of the State and any areas which may subsequently become a part thereof. [PL 1977, c. 698, §8 (NEW).] SECTION HISTORY PL 1977, c. 698, […]
36 §1602. Annual tax
§1602. Annual tax 1. Annual levy of tax. A tax, to be known as the Unorganized Territory Educational and Services Tax, shall be levied each year upon all nonexempt real and personal property located in the Unorganized Territory Tax District on April 1st of each year. The State Tax Assessor shall fix the status of […]
36 §1603. Definition of “municipal cost component”
§1603. Definition of “municipal cost component” 1. Definition. For the purposes of this chapter, “municipal cost component” means the cost of funding services in the Unorganized Territory Tax District that would not be borne by the State if the Unorganized Territory Tax District were a municipality, but does not include a state cost allocation charge, […]
36 §1604. Determination; procedure
§1604. Determination; procedure 1. Recommendation to the Legislature. The administrator of the unorganized territory shall submit to the Legislature, by March 1st, annually, a bill listing the requests of all counties and agencies under this chapter. [PL 1985, c. 459, Pt. C, §14 (RPR).] 2. Legislative determination of municipal cost components. The Legislature shall […]
36 §1502. Excise tax in lieu of property taxes
§1502. Excise tax in lieu of property taxes The excise tax imposed by this chapter is in lieu of all property taxes on watercraft. [PL 1983, c. 92, Pt. B, §9 (NEW).] 1. Collection; reimbursement. [PL 1983, c. 632, Pt. A, §6 (NEW); PL 1983, c. 632, Pt. A, §16 (RP).] Revisor’s Note: The […]
36 §1503. Definitions
§1503. Definitions As used in this chapter, unless the context indicates otherwise, the following terms have the following meanings. [PL 1983, c. 92, Pt. B, §9 (NEW).] 1. Commercial vessel. “Commercial vessel” means any type of watercraft used exclusively in a business or trade: A. Is required to be registered under Title 12, […]
36 §1504. Excise tax
§1504. Excise tax 1. Payment schedule. The owner of a watercraft located in this State that is not exempt under subsection 4 shall pay an annual excise tax within 10 days of the first operation of the watercraft upon the waters of this State, or prior to obtaining a certificate of number pursuant to Title […]
36 §1505. Unorganized territory
§1505. Unorganized territory For the purposes of this chapter, the unorganized territory shall be treated as a municipality. All excise tax payments for watercraft owned by residents of the unorganized territory, nonresidents or a partnership or corporation, domestic or foreign, and principally moored, docked or located or with an established base of operations in the […]
36 §1506. Rulemaking
§1506. Rulemaking After consultation with the Commissioner of Marine Resources, the Commissioner of Inland Fisheries and Wildlife and the Director of the Division of Licensing , Registration and Engineering within the Department of Inland Fisheries and Wildlife, the State Tax Assessor may adopt rules and establish forms and procedures as necessary for the efficient administration […]