Maine § 13066. - Displaying excise tax decal and maintaining list
Full text of Maine Maine Revised Statutes § 13066. — Displaying excise tax decal and maintaining list, with citation guidance and answers to common questions.
§ 13066.. Displaying excise tax decal and maintaining list
1. Failure to display excise tax decal. The owner of a watercraft shall display the excise tax decal, as required by Title 36, chapter 112. In all cases when the owner of a watercraft fails to display an excise tax decal as required under Title 36, chapter 112, the law enforcement officer discovering the failure shall notify the tax collector of the owner's residence or, in the case of nonresidents, partnerships or corporations, foreign or domestic, the tax collector of the municipality where the watercraft is principally moored, docked or located or has its established base of operations.
A. A person who fails to display an excise tax decal in accordance with this subsection commits a civil violation for which a fine of not less than $25 nor more than $250 may be adjudged, which must be paid to the municipality in which the watercraft is subject to the excise tax. [PL 2003, c. 614, §9 (AFF); PL 2003, c. 655, Pt. B, §377 (AMD); PL 2003, c. 655, Pt. B, §422 (AFF).]
B. A person who fails to display an excise tax decal in accordance with this subsection after having been adjudicated as having committed 3 or more civil violations under this Part within the previous 5-year period commits a Class E crime. Any fine imposed as part of the sentencing alternative must be paid to the municipality in which the watercraft is subject to the excise tax. [PL 2003, c. 655, Pt. B, §377 (NEW); PL 2003, c. 655, Pt. B, §422 (AFF).]
2. Failure to maintain list or make list available. A marina or boatyard owner shall maintain the list required by Title 36, section 1504, subsection 9, and make that list available as required by that section.
A. A person who violates this subsection commits a civil violation for which a fine of not less than $25 nor more than $250 may be adjudged. [PL 2003, c. 614, §9 (AFF); PL 2003, c. 655, Pt. B, §377 (AMD); PL 2003, c. 655, Pt. B, §422 (AFF).]
B. A person who violates this subsection after having been adjudicated as having committed 3 or more civil violations under this Part within the previous 5-year period commits a Class E crime. [PL 2003, c. 655, Pt. B, §377 (NEW); PL 2003, c. 655, Pt. B, §422 (AFF).]
Source: official Maine text · Last verified 2026-08-27
Frequently Asked Questions About Maine § 13066.
What does Maine Revised Statutes § 13066. cover?
Section 13066. ("Displaying excise tax decal and maintaining list") is part of the Maine Revised Statutes, the codified statutory law of Maine. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maine § 13066.?
A common citation format is "Maine Revised Statutes § 13066." (Maine). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maine law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maine official source linked on this page or consult a licensed Maine attorney.
How does Maine § 13066. apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maine can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maine.