Regulations

Title 86: Revenue

Part 153 - Watercraft Use Tax

NOTE: Most of the documents available on this system are in the Adobe Acrobat Portable Document Format(PDF). Before viewing these documents you may need to download the Adobe Acrobat Reader.

Section Number	Name
153	Table of Contents
153.101	Definitions
153.105	Nature of the Watercraft Use Tax
153.110	Basis and Rate of the Tax
153.115	Nontaxable Transactions
153.120	Returns and Payment