RSA 72-A:8: Boats Under Federal Jurisdiction.

Boats registered with the United States Coast Guard or Treasury Department shall be subject to the boat fee under RSA 72-A:4 if they are either within the state on January 1 or usually moored, docked, or kept in the state. Boat owners shall pay the boat fee to the town or city clerk or tax collector, authorized agent, or the department of safety by July 1 of each year.