72-A:1 Definitions. – As used in this chapter: I. "Canoe" means a narrow, lightweight boat with its sides meeting in a sharp edge at each end propelled by one or more paddles. A kayak is an Eskimo-type canoe. I-a. "Commercial boat" means a vessel used primarily for commercial purposes which, in the case of […]
72-A:10 Refund. – Once paid, no part of the boat fee shall be refunded. Source. 1979, 484:5. 1981, 323:5. 1988, 198:8. 1990, 229:8, eff. Jan. 1, 1991. 2015, 243:1, eff. Jan. 1, 2016.
72-A:2 Boat Fee. – A boat fee is hereby imposed on all boats, except boats in the following exempt categories: I. All boats under 10 feet in length, including ski craft as defined in RSA 270:73, V, under 10 feet in length. II. Canoes, kayaks, rowboats, sailboats under 20 feet in length, sailboards and […]
72-A:3 Amount of Fee. – I. The boat fee shall be as indicated in the following chart: Age of Boat Length in feet Motor New 1 yr old 2 yr old 3 yr old 4 yr old or older (a) Cruisers Up to 24 Single $ 112.80 $ 75.20 $ 56.40 $ 37.60 $ […]
72-A:4 Collection. – The boat fee shall be collected as follows: I. For boats which are required to be registered with the department of safety under the provisions of RSA 270-E, the fee shall be paid prior to, or at the time of, registration. The fee may be paid to: (a) An agent of […]
72-A:5 Town Treasurer. – I. Every clerk, tax collector, and authorized agent shall each week send all boat fees collected to his town or city treasurer. Except as provided in paragraph II, boat fees shall be for the general use of the town or city. II. When the boat fee is collected by the […]
72-A:6 Repealed by 1990, 229:13, XI, eff. Jan. 1, 1991. –
72-A:7 Rulemaking. – The commissioner of safety shall adopt rules under RSA 541-A, after consulting with the commissioner of revenue administration. The rules adopted shall be those needed for the efficient administration of the boat fee. Source. 1979, 484:5. 1981, 323:5. 1988, 198:8. 1990, 229:7, eff. Jan. 1, 1991.
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 […]
72-A:9 Transfer Credit. – When a boat is sold, the boat fee shall expire. If a boat is sold, or is totally lost due to fire, theft, or accident during the registration period, the owner shall be entitled, after paying a $1 fee, to a credit toward other boat fees which he is required […]
