The tax imposed by chapters 211 to 225 on the sale or use of any vehicle or watercraft must, except where the dealer of the vehicle or watercraft has collected the tax in full, be paid by the purchaser or other person seeking registration of the vehicle or watercraft at the time and place of registration of the vehicle or watercraft. In the case of vehicles except snowmobiles and all-terrain vehicles, the tax must be collected by the Secretary of State and transmitted to the Treasurer of State as provided by Title 29-A, section 409. In the case of watercraft, snowmobiles and all-terrain vehicles, the tax must be collected by the Commissioner of Inland Fisheries and Wildlife and transmitted to the Treasurer of State as provided by Title 12, sections 7793-A to 7793-E, 7824-A to 7824-F or 7854-A to 7854-E 13002 to 13005.

Sec. B-65. 36 MRSA §1955-C, as amended by PL 1995, c. 467, §19, is further amended to read:

§1955-C. Assessment for vehicles

Certificates forwarded to the State Tax Assessor under Title 29-A, section 409, subsection 4 or Title 12, section 7793-C, 7824-F or 7854-C 13003, must be treated as returns filed under this Title for purposes of section 141.

Sec. B-66. 36 MRSA §2903-D, sub-§2, ¶A, as enacted by PL 2001, c. 693, §7 and as affected by §11, is amended to read:

A. The Commissioner of Inland Fisheries and Wildlife receives 14.93% of that amount, to be used by the commissioner for the purposes set forth in Title 12, section 7824 1893, subsection 3, section 10206, subsection 2, section 13104, subsections 2 to 13 and section 13105, subsection 1; and

Sec. B-67. 36 MRSA §2903-D, sub-§3, ¶B, as enacted by PL 2001, c. 693, §7 and as affected by §11, is amended to read:

B. The ATV Recreational Management Fund, established in Title 12, section 7854 1893, subsection 4, paragraph B, 2 receives 50% of that amount.

Sec. B-68. 36 MRSA §5284, as amended by PL 1995, c. 639, §30, is further amended to read:

§5284. Nongame wildlife voluntary checkoff