Maine Revised Statutes Title 36. Taxation § 1503. Definitions

1. Commercial vessel. “Commercial vessel” means any type of watercraft used exclusively in a business or trade:

1-A. Canoe.“Canoe” has the same definition as that set out in Title 12, section 1872, subsection 2.

2. Commissioner. “Commissioner” means the Commissioner of Inland Fisheries and Wildlife.

3. Director. “Director” means the Director of the Division of Licensing, Registration and Engineering, Department of Inland Fisheries and Wildlife.

3-A. Dory. “Dory” means an unpowered, double-ended boat used exclusively for the transport and storage of fishing gear.

4. Established base of operations. An “established base of operations” means the location where a commercial vessel has its primary relationship with a municipality. Among the factors identifying a primary relationship are the locations at which the vessel is primarily moored or docked, where it prepares for expeditions and hires a crew and to which it regularly returns for repairs, supplies and activities relating to its business or trade. The fact that a commercial vessel carries on one or more of the activities, as mentioned in this subsection, at more than one location within this State or carries on one or more of the activities, enumerated in this subsection, at a location or locations outside this State shall not prevent it from being deemed to have an established base of operations within the State, if a substantial portion of these activities are carried on at a location or locations within this State.

4-A. Repealed. Laws 2019, c. 501, § 27, eff. June 28, 2019.

5. Overall length. “Overall length” means the horizontal distance stated in feet and defined as the straight line measurement over the deck, excluding sheer, from the foremost part of the watercraft to the aftermost part, measured parallel to the centerline, excluding outboard motors, brackets, bowsprits, rudders and similar attachments. For any watercraft documented under the laws of the United States, overall length means the registered length of the vessel as set forth in the document issued to its owner by the United States Coast Guard.

6. Owner. “Owner” means a person or persons claiming lawful possession of a watercraft by virtue of legal title, equitable interest or a leasehold interest in the watercraft.

7. Principally moored, docked or located. “Principally moored, docked or located” means the place where a watercraft, other than a commercial vessel, is usually moored, docked, anchored or located during the period from June 1st to August 31st.

8. Repealed. Laws 1995, c. 695, § 3, eff. April 11, 1996.

8-A. Repealed. Laws 1997, c. 324, § 3, eff. Jan. 1, 1997.

8-B. Registration period. “Registration period” means from January 1st to December 31st of the year for which the certificate of number is issued pursuant to Title 12, section 13056.

9. Taxable year. “Taxable year” means from January 1st to December 31st.

10. Watercraft. “Watercraft” means any type of vessel, boat, canoe or craft capable of being used as a means of transportation on water, other than a seaplane, including motors, electronic and mechanical equipment and other machinery, whether permanently or temporarily attached, and which are customarily used in the operations of the watercraft. Watercraft does not include a vessel, boat, canoe or craft located and intended to be permanently docked in one location and not used as a means of transportation on water.