Maine § 12 §13066 Displaying excise tax decal and maintaining list

Maine Statutes

§ 12 §13066 — Displaying excise tax decal and maintaining list

Maine·Title 12 CONSERVATION·Part 13 INLAND FISHERIES AND WILDLIFE·Ch. 935 WATERCRAFT AND AIRMOBILES

1.Failure to display excise tax decal. The owner of a watercraft shall display the excise tax decal, as required by Title 36, chapter 112. In all cases when the owner of a watercraft fails to display an excise tax decal as required under Title 36, chapter 112, the law enforcement officer discovering the failure shall notify the tax collector of the owner's residence or, in the case of nonresidents, partnerships or corporations, foreign or domestic, the tax collector of the municipality where the watercraft is principally moored, docked or located or has its established base of operations.

2.Failure to maintain list or make list available. A marina or boatyard owner shall maintain the list required by Title 36, section 1504, subsection 9, and make that list available as required by that s

Free access — add to your briefcase to read the full text and ask questions with AI

1.
Failure to display excise tax decal.
The owner of a watercraft shall display the excise tax decal, as required by Title 36, chapter 112. In all cases when the owner of a watercraft fails to display an excise tax decal as required under Title 36, chapter 112, the law enforcement officer discovering the failure shall notify the tax collector of the owner's residence or, in the case of nonresidents, partnerships or corporations, foreign or domestic, the tax collector of the municipality where the watercraft is principally moored, docked or located or has its established base of operations.
2.
Failure to maintain list or make list available.
A marina or boatyard owner shall maintain the list required by Title 36, section 1504, subsection 9, and make that list available as required by that section.

Maine § 12 §13066 (Displaying excise tax decal and maintaining list) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.