{"data":{"id":"us-me/36-m.r.s.-1501","jurisdiction":"us-me","citation":"36 M.R.S. §1501","heading":"Purpose","body":"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.\nRevisor'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  This section remains in effect and is not affected by the repealed 1983 laws.","path":["TITLE 36: TAXATION","PART 2: PROPERTY TAXES","CHAPTER 112: WATERCRAFT EXCISE TAX"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec1501.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"f21188a2ee0d9041847dcbd3362e3849ddc3549aa0d289ad61eb2911b953dba7","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-1499-c","next":"us-me/36-m.r.s.-1502"},"notice":"GroundRules: Original legal text. Not legal advice."}