D.__Each marina or boat yard leasing, renting or otherwise providing storage, mooring or docking space to watercraft not registered in this State for 10 or more consecutive days between April 15th of any year and April 15th of the next year shall maintain a list of all such watercraft.__ The list must include, with respect to each watercraft:

(1)__The name of the watercraft and its hailing port, if any;

(2)__The name and address of the owner of the watercraft;

(3)__The registration number, documentation number or other number assigned to the watercraft and the state or country that assigned the number;

(4)__The approximate length of the watercraft;

(5)__The manufacturer and model year of the watercraft; and

(6)__The total amount of time during the year that the marina or boatyard maintaining the list leased, rented or otherwise provided storage, mooring or docking space to the watercraft.

The list must be available for inspection during normal business hours by law enforcement officers and by municipal officials, and a copy must be submitted to the State Tax Assessor upon request.__Marina and boat yard owners shall retain their lists for 3 years.

Sec. 4. 36 MRSA §1760, sub-§23-C, ¶A, as enacted by PL 1999, c. 759, §2 and affected by §5, is amended to read:

A. Motor vehicles, except automobiles rented for a period of less than one year, all-terrain vehicles as defined in Title 12, section 7851 and snowmobiles as defined in Title 12, section 7821;

Sec. 5. 36 MRSA §5122, sub-§1, ¶D, as amended by PL 1983, c. 855, §15, is further amended to read:

D. The For income tax years beginning before January 1, 2002, the amount of any net operating loss in the taxable year which that has been carried back to previous years