Maine Statutes
§ 36 §1501 — Purpose
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.
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Legislative History
PL 1983, c. 92, §B9 (NEW). PL 1983, c. 632, §§B6,B7 (RP).
Nearby Sections
15
§ 36 §1501
Purpose§ 36 §1502
Excise tax in lieu of property taxes§ 36 §1503
Definitions§ 36 §1504
Excise tax§ 36 §1505
Unorganized territory§ 36 §1506
Rulemaking§ 36 §151-A
Additional safeguards§ 36 §151-B
Independent Appeals Office§ 36 §151-C
Taxpayer advocate and experience officer§ 36 §151-D
Maine Board of Tax Appeals§ 36 §152
Payment of contested taxes§ 36 §153
Time of filing or paying§ 36 §1542
Payment of owner's interest; discharge