Overall length of watercraft to nearest foot..............................................Length Tax
Watercraft under 13 feet, all dories regardless of length and all canoes regardless of length.......................................$6
13 feet...........................................7
14 feet...........................................8
15 feet...........................................9
16 feet..........................................11
17 feet..........................................13
18 feet..........................................16
19 feet..........................................19
20 feet..........................................22
21 feet..........................................26
22 feet..........................................30
23 feet..........................................51
24 feet..........................................56
25 feet..........................................61
26 feet..........................................68
27 feet..........................................75
28 feet..........................................82
29 feet..........................................89
30 feet..........................................96
31 feet.........................................103
32 feet.........................................110
33 feet.........................................117
34 feet.........................................125
35 feet.........................................133
36 feet.........................................141
37 feet.........................................149
38 feet.........................................158
39 feet.........................................167
40 feet.........................................177
41 feet.........................................187
42 feet.........................................198
43 feet.........................................210
44 feet.........................................223
45 feet.........................................237
46 feet.........................................252
47 feet.........................................268
48 feet.........................................284
49 feet........................................301
50 feet........................................318
51 feet........................................335
52 feet........................................352
53 feet........................................370
54 feet........................................388
55 feet........................................406
56 feet........................................424
57 feet........................................442
58 feet........................................460
59 feet........................................478
60 feet.........................................496
61 feet........................................514
62 feet.........................................532
63 feet.........................................550
64 feet.........................................568
65 feet.........................................586
and over...................................plus $18 for each foot over 65 feet
[1987, c. 196, §6(AMD).]
[2011, c. 240, §15(AMD).]
[1997, c. 668, §21(AMD).]
[1999, c. 304, §1(AMD).]
[2003, c. 414, Pt. B, §57(AMD); 2003, c. 614, §9(AFF).]
[1983, c. 92, Pt. B, §9(NEW).]
[1987, c. 196, §8(NEW).]
[1983, c. 632, Pt. A, §9(RP).]
[1985, c. 726, §5(NEW).]
[2003, c. 414, Pt. B, §58(AMD); 2003, c. 614, §9(AFF).]
[1985, c. 726, §7(NEW).]
[1983, c. 92, Pt. B, §9(NEW).]
A person required by this section to maintain a list of watercraft must retain the list for 3 years and must make the list available for inspection during normal business hours by law enforcement officers and by municipal officials. [2017, c. 211, Pt. A, §13(AMD).]
[2017, c. 211, Pt. A, §13(AMD).]
[1983, c. 632, Pt. A, §16(RP).]
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.
36 M.R.S. § 1504