A. Beginning March 1, 1984, payment of the excise tax and accrued interest, where applicable, is a prerequisite for obtaining a certificate of number of a watercraft under Title 12, section 7794 13056, and no registration may be renewed until all excise taxes and accrued interest, where applicable, with respect to the watercraft have been paid in accordance with this chapter.

Sec. B-60. 36 MRSA §1752, sub-§7, as amended by PL 1991, c. 546, §16, is further amended to read:

7. Motor vehicle. "Motor vehicle" means any self-propelled vehicle designed for the conveyance of passengers or property on the public highways. "Motor vehicle" includes an all-terrain vehicle as defined in Title 12, section 7851 and a snowmobile as defined in Title 12, section 7821 13001.

Sec. B-61. 36 MRSA §1760, sub-§23-C, ķA, as enacted by PL 1999, c. 759, §2 and affected by §5, is amended to read:

A. Motor vehicles, except all-terrain vehicles as defined in Title 12, section 7851 and snowmobiles as defined in Title 12, section 7821 13001;

Sec. B-62. 36 MRSA §1760, sub-§25-A, as amended by PL 1995, c. 467, §15, is further amended to read:

25-A. All-terrain vehicles. All-terrain vehicles as defined in Title 12, section 7851 13001 purchased by a nonresident and intended to be driven or transported outside the State immediately upon delivery by the seller. The purchaser is exempt from use tax, unless the all-terrain vehicle is present in the State for more than 30 days during the 12-month period following the date of purchase or is registered in the State without being registered in another state within 12 months of the date of purchase;

Sec. B-63. 36 MRSA §1760, sub-§25-B, as enacted by PL 1995, c. 467, §16, is amended to read:

25-B. Snowmobiles. A snowmobile, as that term is defined in Title 12, section 7821 13001, subsection 5 25, purchased by a person who is not a resident of this State;

Sec. B-64. 36 MRSA §1952-A, as amended by PL 1995, c. 625, Pt. A, §50, is further amended to read: