72-A:8 Boats Under Federal Jurisdiction. –
Boats registered with the United States Coast Guard or Treasury Department shall be subject to the boat fee under RSA 72-A:4 if they are either within the state on January 1 or usually moored, docked, or kept in the state. Boat owners shall pay the boat fee to the town or city clerk or tax collector by July 1 of each year.
Source. 1979, 484:5. 1981, 323:5. 1988, 198:8, eff. Jan. 1, 1989.