E. Watercraft 20 feet or less in length which that are not required to be registered under Title 12, section 7794 13056.

Sec. B-58. 36 MRSA §1504, sub-§7, as amended by PL 1985, c. 726, §6, is further amended to read:

7. Evidence of tax payment. Each watercraft, required to pay the excise tax established by this chapter but not required to be registered under Title 12, section 7794 13056, shall must display a current excise tax decal as directed by the commissioner. A current excise tax decal shall must be issued by the municipal tax collector or tribal clerk upon the payment of all excise taxes due under this chapter. The commissioner shall make excise tax decals available at cost to municipalities and Indian reservations. For watercraft required to be registered under Title 12, section 7794 13056, the registration sticker shall be is considered evidence of tax payment.

Sec. B-59. 36 MRSA §1504, sub-§9, ķA, as amended by PL 1985, c. 726, §8, is further amended to read:

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;