36 §1501. Purpose
Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 112: WATERCRAFT EXCISE TAX
§1501. Purpose
The purpose of this chapter is to levy an excise tax upon the owner of any watercraft, not otherwise exempt, for the privilege of operating a watercraft upon the waters of this State. [1983, c. 92, Pt. B, §9 (NEW).]
SECTION HISTORY
1983, c. 92, §B9 (NEW). 1983, c. 632, §§B6,B7 (RP).