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).]
1983, c. 92, §B9 (NEW).
1983, c. 632, §§B6,B7 (RP).
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