Section 10-46-51 - Exemption of large boats subject to excise tax.
10-46-51. Exemption of large boats subject to excise tax. Any large boat as defined by § 32-3A-2 is hereby exempted from the tax imposed by this chapter if subject to the tax imposed by § 32-3A-50.
Source: SL 1993, ch 102, § 15A; SL 2001, ch 56, § 15.