(1) The excise tax imposed under this chapter is due and payable to the department
of licensing, county auditor or other agent, or subagent appointed by the director
of the department of licensing at the time of registration of a vessel. The department of licensing shall not issue or renew a registration for a vessel
until the tax is paid in full.
(2) The excise tax collected under this chapter must be deposited in the general fund.
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