Before March 1 of each year the bureau of motor vehicles shall prepare a boat excise tax summary covering the previous boating year. The summary must include the following:

1. (1) The number of boats by county.
2. (2) The number of boats by class.

3. (3) The amount of excise tax collected by class.

   The bureau shall send a copy of the summary to the auditor of state, the department of natural resources, and the county assessors.

As added by P.L.98-1989, SEC.1.