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145 chapters · 932 sections in this title.
36 M.R.S. § 1501 Purpose
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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.
36 M.R.S. § 1502 Excise tax in lieu of property taxes
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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.
36 M.R.S. § 1503 Definitions
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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 b…
36 M.R.S. § 1504 Excise tax
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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 …