| | | commissioner.__No certificate of number may be issued unless the | | owner submits proof that the watercraft excise tax, assessed | | under Title 36, chapter 112, has been paid or that the boat is | | exempt from the watercraft excise tax.__The following motorboats | | are exempt from this subsection: |
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| | | A.__A watercraft that has or is required to have a valid | | marine document as a watercraft of the United States; |
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| | | B.__A motorboat already covered by a current certificate of | | number issued under a federally approved numbering system of | | another state or a federal law, as long as the number so | | issued is displayed on the motorboat and as long as the | | motorboat has not been within this State for a period in | | excess of 60 consecutive days after the state of principal | | use has been changed; |
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| | | C.__Military or public watercraft, except recreational type | | watercraft of the United States; |
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| | | D.__A motorboat whose owner is the United States, a state or | | subdivision thereof that is used for governmental purposes | | and is clearly identifiable as such; |
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| | | F.__A motorboat from a country other than the United States, | | as long as the motorboat has not been within this State for | | a period in excess of 60 consecutive days; and |
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| | | G.__A. motorboat used exclusively for racing purposes that | | displays on its hull in a prominent manner a valid boat | | number issued by a recognized racing association. |
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| | | 3.__Other watercraft may be numbered.__Nothing in this section | | prohibits the numbering of any watercraft upon the request of the | | owner.__The owner shall comply with all applicable requirements | | of this chapter if the owner chooses to number a watercraft. |
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| | | 4.__Application.__The owner of a motorboat requiring or of a | | watercraft for which the owner wishes to request a certificate of | | number shall make application to the commissioner on forms | | approved by the commissioner.__The application must show the | | legal residence of the applicant and the place where the | | watercraft is situated. |
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| | | 5.__Issuance.__Upon receipt of the approved application with | | the proper fee, the commissioner shall enter the application upon |
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