36 §1502. Excise tax in lieu of property taxes
Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 112: WATERCRAFT EXCISE TAX
§1502. Excise tax in lieu of property taxes
The excise tax imposed by this chapter is in lieu of all property taxes on watercraft. [1983, c. 92, Pt. B, §9 (NEW).]
1. Collection; reimbursement.
[ 1983, c. 632, Pt. A, §16 (RP); 1983, c. 632, Pt. A, §6 (NEW) .]
SECTION HISTORY
1983, c. 92, §B9 (NEW). 1983, c. 632, §§A6,A16,B6, B7 (AMD).