Maine Revised Statutes Title 12 Sec. 13004 – Collection by State Tax Assessor
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Terms Used In Maine Revised Statutes Title 12 Sec. 13004
- 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
- Snowmobile: 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
This section and sections 13002, 13003 and 13005 must be construed as cumulative of other methods prescribed in Title 36 for the collection of the sales or use tax. These sections do not preclude the State Tax Assessor’s collecting the tax due in respect to any watercraft, ATV or snowmobile in accordance with such other methods as are prescribed in Title 36 for the collection of the sales or use tax. [PL 2003, c. 614, §9 (AFF); PL 2003, c. 655, Pt. B, §355 (AMD); PL 2003, c. 655, Pt. B, §422 (AFF).]
SECTION HISTORY
PL 2003, c. 414, §A2 (NEW). PL 2003, c. 414, §D7 (AFF). PL 2003, c. 614, §9 (AFF). PL 2003, c. 655, §B355 (AMD). PL 2003, c. 655, §B422 (AFF).