| | | Be it enacted by the People of the State of Maine as follows: |
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| | | Sec. 1. 36 MRSA §1504, sub-§3, ¶D, as enacted by PL 1983, c. 632, Pt. | | A, §8, is amended to read: |
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| | | D. Beginning April 1, 1984, upon payment of the excise tax, | | the municipality shall certify on forms provided by the | | Department of Inland Fisheries and Wildlife that the excise | | tax has been paid. The municipality may withhold | | certification that the excise tax has been paid until all | | outstanding taxes due under this chapter for the current | | year and previous one-year period have been paid. |
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| | | This bill limits the collection of unpaid excise tax on | | reregistration of boats to the current year and previous one-year | | period. |
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