GroundRules
36 M.R.S. §1501: Purpose
Where this section sits in the code
- TITLE 36: TAXATION
- PART 2: PROPERTY TAXES
- CHAPTER 112: WATERCRAFT EXCISE TAX
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.
Revisor's Note: The 1983 repealer was removed by Proclamation of the Governor on November 26, 1984. This section remains in effect and is not affected by the repealed 1983 laws.
Collected 2026-09-04T15:12:40Z. Source file · JSON