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.
Excise tax in lieu of property taxes
36 M.R.S. § 1502, under WATERCRAFT EXCISE TAX.
36 M.R.S. § 1502