Maine Revised Statutes Title 12 Sec. 13002 – Collection by commissioner
Current as of: 2023 | Check for updates
|
Other versions
Terms Used In Maine Revised Statutes Title 12 Sec. 13002
- ATV: includes , but is not limited to, a multitrack, multiwheel or low-pressure tire vehicle; a motorcycle or related 2-wheel, 3-wheel or belt-driven vehicle; an amphibious machine; or other means of transportation deriving motive power from a source other than muscle or wind. See Maine Revised Statutes Title 12 Sec. 13001
- Commissioner: means the Commissioner of Inland Fisheries and Wildlife. See Maine Revised Statutes Title 12 Sec. 10001
- Department: means the Department of Inland Fisheries and Wildlife. See Maine Revised Statutes Title 12 Sec. 10001
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Owner: means :
A. See Maine Revised Statutes Title 12 Sec. 13001Snowmobile: means a vehicle propelled by mechanical power that is primarily designed to travel over ice or snow and is supported in part by skis, belts or cleats. See Maine Revised Statutes Title 12 Sec. 13001 Use: means , with respect to watercraft, operate, navigate or employ. See Maine Revised Statutes Title 12 Sec. 13001 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, that are customarily used in the operations of the watercraft. See Maine Revised Statutes Title 12 Sec. 13001
The commissioner or agents of the commissioner shall act on behalf of the State Tax Assessor to collect the use tax due under Title 36, chapters 211 to 225 in respect to any watercraft, snowmobile or ATV for which an original registration is required under this Title at the time and place of registration of that watercraft, snowmobile or ATV. [PL 2003, c. 414, Pt. A, §2 (NEW); PL 2003, c. 614, §9 (AFF).]
All taxes collected pursuant to this section must be transmitted forthwith to the Treasurer of State and credited to the General Fund as undedicated revenue. The Legislature shall appropriate to the department in each fiscal year an amount equal to the administrative costs incurred by the department in collecting revenue under this section. Those administrative costs must be verified by the Department of Administrative and Financial Services. [PL 2003, c. 414, Pt. A, §2 (NEW); PL 2003, c. 614, §9 (AFF).]
For purposes of this section, “original registration” means any registration other than a renewal of registration by the same owner. [PL 2003, c. 414, Pt. A, §2 (NEW); PL 2003, c. 614, §9 (AFF).]
SECTION HISTORY
PL 2003, c. 414, §A2 (NEW). PL 2003, c. 414, §D7 (AFF). PL 2003, c. 614, §9 (AFF).