Maine Statutes

§ 36 §1503 — Definitions

Maine·Title 36 TAXATION·Part 2 PROPERTY TAXES·Ch. 112 WATERCRAFT EXCISE TAX

As used in this chapter, unless the context indicates otherwise, the following terms have the following meanings.

1.Commercial vessel. "Commercial vessel" means any type of watercraft used exclusively in a business or trade: 1-A. Canoe. "Canoe" has the same definition as that set out in Title 12, section 1872, subsection 2.
2.Commissioner. "Commissioner" means the Commissioner of Inland Fisheries and Wildlife.
3.Director. "Director" means the Director of the Division of Licensing, Registration and Engineering, Department of Inland Fisheries and Wildlife. 3-A. Dory. "Dory" means an unpowered, double-ended boat used exclusively for the transport and storage of fishing gear.
4.Established base of operations. An "established base of operations" means the location where a commercial vessel

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Legislative History

PL 1983, c. 92, §B9 (NEW). PL 1983, c. 572, §§6-8,12 (AMD). PL 1983, c. 632, §§B6,B7 (RP). PL 1983, c. 819, §A59 (AMD). PL 1985, c. 560, §1 (AMD). PL 1985, c. 726, §§1-3 (AMD). PL 1987, c. 196, §5 (AMD). PL 1995, c. 695, §§3,4 (AMD). PL 1997, c. 324, §§3-5 (AMD). PL 1997, c. 324, §7 (AFF). PL 1997, c. 678, §22 (AMD). PL 2003, c. 414, §§B54,55 (AMD). PL 2003, c. 414, §D7 (AFF). PL 2003, c. 614, §9 (AFF). PL 2009, c. 340, §28 (AMD). PL 2019, c. 501, §27 (AMD).

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