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·Title 12 CONSERVATION·Part 13 INLAND FISHERIES AND WILDLIFE·Ch. 933 GENERAL RECREATIONAL VEHICLE PROVISIONS

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:

Maine § 12 §13003 (Payment of sales or use tax prerequisite to registration) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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).