Excise tax imposed—Failure to register—Out-of-state registration to avoid tax, liability—Penalties.
Payment of tax—Deposit in general fund.
Depreciation schedule for use in determining fair market value.
Appraisal of vessel by department of revenue.
Disputes as to appraised value or status as taxable—Petition for conference or reduction of tax—Appeal to board of tax appeals—Independent appraisal.
Refunds—When, to whom—Amounts.
Vessels not registered as required under chapter 88.02
Construction—Severability—Effective dates—1983 c 7.