TITLE V
TAXATION

CHAPTER 72-A
BOAT FEE

Section 72-A:5

    72-A:5 Town Treasurer. –
I. Every clerk, tax collector, and authorized agent shall each week send all boat fees collected to his town or city treasurer. Except as provided in paragraph II, boat fees shall be for the general use of the town or city.
II. When the boat fee is collected by the department of safety, the fee shall be deposited in the navigation safety fund established under RSA 270-E:6-a.

Source. 1978, 12:1. 1979, 484:3. 1981, 323:4. 1988, 198:3. 1990, 229:6. 1999, 193:3, eff. July 1, 1999.