Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 1503
Definitions
As used in this chapter, unless the context indicates otherwise, the following terms have the following meanings.
# 1.
Commercial vessel.
"Commercial vessel" means any type of watercraft used exclusively in a business or trade:
A.
Is required to be registered under Title 12, section 13056 ; or
B.
Is documented under the laws of the United States.
1-A.
Canoe.
"Canoe" has the same definition as that set out in Title 12, section 1872, subsection 2 .
# 2.
Commissioner.
"Commissioner" means the Commissioner of Inland Fisheries and Wildlife.
# 3.
Director.
"Director" means the Director of the Division of Licensing, Registration and Engineering, Department of Inland Fisheries and Wildlife.
3-A.
Dory.
"Dory" means an unpowered, double-ended boat used exclusively for the transport and storage of fishing gear.
# 4.
Established base of operations.
An "established base of operations" means the location where a commercial vessel has its primary relationship with a municipality. Among the factors identifying a primary relationship are the locations at which the vessel is primarily moored or docked, where it prepares for expeditions and hires a crew and to which it regularly returns for repairs, supplies and activities relating to its business or trade. The fact that a commercial vessel carries on one or more of the activities, as mentioned in this subsection, at more than one location within this State or carries on one or more of the activities, enumerated in this subsection, at a location or locations outside this State shall not prevent it from being deemed to have an established base of operations within the State, if a substantial portion of these activities are carried on at a location or locations within this State.
4-A.
Marina or boat yard.
# 5.
Overall length.
"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. For any watercraft documented under the laws of the United States, overall length means the registered length of the vessel as set forth in the document issued to its owner by the United States Coast Guard.
# 6.
Owner.
"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.
# 7.
Principally moored, docked or located.
"Principally moored, docked or located" means the place where a watercraft, other than a commercial vessel, is usually moored, docked, anchored or located during the period from June 1st to August 31st.
# 8.
Registration period.
8-A.
Registration period.
8-B.
Registration period.
"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 .
# 9.
Taxable year.
"Taxable year" means from January 1st to December 31st.
# 10.
Watercraft.
"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. Watercraft does not include a vessel, boat, canoe or craft located and intended to be permanently docked in one location and not used as a means of transportation on water.
Revisor'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.
Source: view the official text
In this chapter (6 sections)
- 1501 · Purpose
- 1502 · Excise tax in lieu of property taxes
- 1503 · Definitions
- 1504 · Excise tax
- 1505 · Unorganized territory
- 1506 · Rulemaking