Sec. B-353. 12 MRSA §12955, sub-§6, as enacted by PL 2003, c. 414, Pt. A, §2 and affected by Pt. D, §7, is repealed.

Sec. B-354. 12 MRSA §13001, sub-§§19, 20 and 22, as enacted by PL 2003, c. 414, Pt. A, §2 and affected by Pt. D, §7, are amended to read:

19. Operation. "Operation," when it refers to watercraft of any type or description, means the act of operating as defined in subsection 18.

20. Operator. "Operator" means the person who is in control or in charge of a watercraft, snowmobile or ATV while it is in use.

22. Passenger. "Passenger" includes means every person carried on board a watercraft other than:

A. The owner or the owner's representative;

B. The operator;

C. Bona fide members of the crew engaged in the business of the watercraft who have not contributed consideration for their carriage and who are paid for their services; and

D. A guest on board a watercraft that is being used exclusively for pleasure purposes who has not contributed any consideration, directly or indirectly, for that guest's carriage.

Sec. B-355. 12 MRSA §13004, as enacted by PL 2003, c. 414, Pt. A, §2 and affected by Pt. D, §7, is amended to read:

§13004. Collection by State Tax Assessor

This section and sections 13002, 13003 and 13005 must be construed as cumulative of other methods prescribed in Title 36 for the collection of the sales or use tax. These sections may not be construed as precluding do not preclude the State Tax Assessor's collecting the tax due in respect to any watercraft, ATV or snowmobile in accordance with such other methods as are prescribed in Title 36 for the collection of the sales or use tax.

Sec. B-356. 12 MRSA §13051, sub-§6, as enacted by PL 2003, c. 414, Pt. A, §2 and affected by Pt. D, §7, is repealed.