A boat fee is hereby imposed on all boats, except boats in the following exempt categories:
- I. All boats under 10 feet in length, including ski craft as defined in RSA 270:73, V, under 10 feet in length.
- II. Canoes, kayaks, rowboats, sailboats under 20 feet in length, sailboards and sailing canoes.
- III. Commercial boats.
- IV. Boats that are exempt pursuant to RSA 270-E:4.
Source. 1978, 12:1. 1979, 484:1. 1981, 323:1. 1988, 198:8. 1990, 229:3, eff. Jan. 1, 1991.