2009 New Hampshire Statutes
TITLE V — TAXATION (Includes Chapters 71 - 90)
CHAPTER 72-A — BOAT FEE
Section 72-A:4 Collection.

The boat fee shall be collected as follows:
    I. For boats which are required to be registered with the department of safety under the provisions of RSA 270-E, the fee shall be paid prior to, or at the time of, registration. The fee may be paid to:
       (a) An agent of the department of safety duly authorized to issue boat registrations under RSA 270-E. These agents shall furnish a surety bond as required in RSA 41:6;
       (b) The town or city clerk, or tax collector in the place where the boat is registered; or
       (c) The department of safety.
    II. For boats which are exempt from the department of safety registration, the fee shall be paid to the town or city clerk, or tax collector as provided in RSA 72-A:8.
    III. In addition to the fee set in RSA 72-A:3, $1 shall be paid to cover the cost of collection. When the fee is collected by a clerk, tax collector, or authorized agent, he or she shall retain the $1 as compensation. When the 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, 462:1. 1981, 323:4. 1988, 198:8. 1990, 229:5 1999, 193:2, eff. July 1, 1999.