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 […]
36 §1493. Definitions — Article II
§1493. Definitions — Article II 1. Administrator. “Administrator” means the official or agency of a state administering the fee involved, or, in the case of proration of registration, the official or agency of a state administering the proration of registration in that state. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. […]
36 §1541. Public reserved lots held for payment of taxes
§1541. Public reserved lots held for payment of taxes The timber and grass claimed on the public reserved lots shall be held to the State for the payment of those taxes which may be lawfully assessed against them. [PL 1977, c. 679, §5 (RPR).] SECTION HISTORY PL 1973, c. 625, §259 (AMD). PL 1977, […]
36 §1494. General provisions — Article III
§1494. General provisions — Article III 1. Effect on other agreements, arrangements and understandings. On and after its effective date, this agreement supersedes any reciprocal or other agreement, arrangement or understanding between any 2 or more of the contracting states covering, in whole or in part, any of the matters covered by this agreement; but […]
36 §1542. Payment of owner’s interest; discharge
§1542. Payment of owner’s interest; discharge Each owner of timber and grass so assessed may pay the part of the tax so assessed proportioned to his interest in any tract, whether in common or not; and shall receive from the State Tax Assessor a certificate, discharging the tax upon the interest upon which such payment […]
36 §1495. Proration of registration — Article IV
§1495. Proration of registration — Article IV 1. Applicability. Any owner of a fleet may register the buses of said fleet in any contracting state by paying to said state total registration fees in an amount equal to that obtained by applying the proportion of in-state fleet miles divided by the total fleet miles, to […]
36 §1543. Each acreage interest forfeited if tax unpaid
§1543. Each acreage interest forfeited if tax unpaid Each fractional part, or interest represented by acreage, in all such public reserved lots, upon which the state taxes and interest are not paid by the 30th day of March of the year following the assessment shall be forfeited to the State, and whenever such taxes are […]