Maine Revised Statutes > Title 36 > Part 2 > Chapter 112 – Watercraft Excise Tax
Current as of: 2023 | Check for updates
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Other versions
| § 1501 | Purpose |
| § 1502 | Excise tax in lieu of property taxes |
| § 1503 | Definitions |
| § 1504 | Excise tax |
| § 1505 | Unorganized territory |
| § 1506 | Rulemaking |
Terms Used In Maine Revised Statutes > Title 36 > Part 2 > Chapter 112 - Watercraft Excise Tax
- Commercial vessel: means any type of watercraft used exclusively in a business or trade:
A. See Maine Revised Statutes Title 36 Sec. 1503Commissioner: means the Commissioner of Inland Fisheries and Wildlife. See Maine Revised Statutes Title 36 Sec. 1503 Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name. Director: means the Director of the Division of Licensing, Registration and Engineering, Department of Inland Fisheries and Wildlife. See Maine Revised Statutes Title 36 Sec. 1503 Dory: means an unpowered, double-ended boat used exclusively for the transport and storage of fishing gear. See Maine Revised Statutes Title 36 Sec. 1503 Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts established base of operations: means the location where a commercial vessel has its primary relationship with a municipality. See Maine Revised Statutes Title 36 Sec. 1503 Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other. in writing: include printing and other modes of making legible words. See Maine Revised Statutes Title 1 Sec. 72 Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases. Lien: A claim against real or personal property in satisfaction of a debt. Mortgage: The written agreement pledging property to a creditor as collateral for a loan. Mortgagee: The person to whom property is mortgaged and who has loaned the money. Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money. Municipality: includes cities, towns and plantations, except that "municipality" does not include plantations in Title 10, chapter 110, subchapter IV; or Title 30?A, Part 2. See Maine Revised Statutes Title 1 Sec. 72 Notice: means written notification served personally, sent by certified mail or sent by first-class mail to the last known address of the person for whom the notification is intended. See Maine Revised Statutes Title 36 Sec. 111 Overall length: means the horizontal distance stated in feet and defined as the straight line measurement over the deck, excluding sheer, from the foremost part of the watercraft to the aftermost part, measured parallel to the centerline, excluding outboard motors, brackets, bowsprits, rudders and similar attachments. See Maine Revised Statutes Title 36 Sec. 1503 Owner: means a person or persons claiming lawful possession of a watercraft by virtue of legal title, equitable interest or a leasehold interest in the watercraft. See Maine Revised Statutes Title 36 Sec. 1503 Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses. Person: means an individual, firm, partnership, association, society, club, corporation, financial institution, estate, trust, business trust, receiver, assignee or any other group or combination acting as a unit, the State or Federal Government or any political subdivision or agency of either government. See Maine Revised Statutes Title 36 Sec. 111 Personal property: All property that is not real property. Registration period: means from January 1st to December 31st of the year for which the certificate of number is issued pursuant to Title 12, section 13056. See Maine Revised Statutes Title 36 Sec. 1503 Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111 Taxable year: means from January 1st to December 31st. See Maine Revised Statutes Title 36 Sec. 1503 Taxpayer: means any person required to file a return under this Title or to pay, withhold and pay over or collect and pay over any tax imposed by this Title. See Maine Revised Statutes Title 36 Sec. 111 United States: includes territories and the District of Columbia. See Maine Revised Statutes Title 1 Sec. 72 Watercraft: means any type of vessel, boat, canoe or craft capable of being used as a means of transportation on water, other than a seaplane, including motors, electronic and mechanical equipment and other machinery, whether permanently or temporarily attached, and which are customarily used in the operations of the watercraft. See Maine Revised Statutes Title 36 Sec. 1503 Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72