36 §1501. Purpose
§1501. Purpose The purpose of this chapter is to levy an excise tax upon the owner of any watercraft, not otherwise exempt, for the privilege of operating a watercraft upon the waters of this State. [PL 1983, c. 92, Pt. B, §9 (NEW).] Revisor’s Note: The 1983 repealer was removed by Proclamation of the […]
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 §1444. Proceedings for abatement (REPEALED)
§1444. Proceedings for abatement (REPEALED) SECTION HISTORY PL 1983, c. 92, §A2 (NEW). PL 1983, c. 862, §83 (RP).
36 §1492. Purposes and principles — Article I
§1492. Purposes and principles — Article I 1. Purposes of agreement. It is the purpose of this agreement to set up a system whereby any contracting state may permit owners of fleets of buses operating in 2 or more states to prorate the registration of the buses in such fleets in each state in which […]
36 §1445. Partial abatement for vessels changing base (REPEALED)
§1445. Partial abatement for vessels changing base (REPEALED) SECTION HISTORY PL 1983, c. 92, §A2 (NEW). PL 1983, c. 862, §83 (RP).
36 §1446. Enforcement (REPEALED)
§1446. Enforcement (REPEALED) SECTION HISTORY PL 1983, c. 92, §A2 (NEW). PL 1983, c. 862, §83 (RP).
36 §1447. Reimbursement to municipalities (REPEALED)
§1447. Reimbursement to municipalities (REPEALED) SECTION HISTORY PL 1983, c. 92, §A2 (NEW). PL 1983, c. 862, §83 (RP).