Maine § 12 §13003 Payment of sales or use tax prerequisite to registration

Maine Statutes

§ 12 §13003 — Payment of sales or use tax prerequisite to registration

Maine § 12 §13003

Title 12CONSERVATION

Part 13INLAND FISHERIES AND WILDLIFE

Ch. 933GENERAL RECREATIONAL VEHICLE PROVISIONS

This text of Maine § 12 §13003 (Payment of sales or use tax prerequisite to registration) is published on Counsel Stack Legal Research, covering Maine primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Me. Rev. Stat. tit. 12, § 12 §13003 (2026).

Text

1.Registration of watercraft. Except in the case of a renewal of registration by the same owner, an application for the registration of a watercraft may not be granted when the sale or use of that watercraft may be subject to tax under Title 36, chapters 211 to 225, unless one of the following conditions has been satisfied:

2.Registration of snowmobile or ATV. Prior to registering a snowmobile or ATV, an agent of the commissioner shall collect sales or use tax due. Sales or use tax is due unless:

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1.
Registration of watercraft.
Except in the case of a renewal of registration by the same owner, an application for the registration of a watercraft may not be granted when the sale or use of that watercraft may be subject to tax under Title 36, chapters 211 to 225, unless one of the following conditions has been satisfied:
2.
Registration of snowmobile or ATV.
Prior to registering a snowmobile or ATV, an agent of the commissioner shall collect sales or use tax due. Sales or use tax is due unless:

Legislative History

PL 2003, c. 414, §A2 (NEW). PL 2003, c. 414, §D7 (AFF). PL 2003, c. 614, §9 (AFF). PL 2003, c. 695, §B9 (AMD). PL 2003, c. 695, §C1 (AFF). PL 2013, c. 86, §1 (AMD). PL 2013, c. 86, §5 (AFF). PL 2015, c. 300, Pt. A, §3 (AMD).